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TMI Blog2016 (11) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the Hon'ble Tribunal vide Final Order dated 13.06.2001 set-aside the adjudication order dated 30.10.2000, on the ground that appellants were not provided adequate opportunity for personal hearing. Liberty was given to the appellants to raise all the issues during de-novo adjudication proceedings. Subsequent to this remand order, Commissioner of Customs, Kandla vide the impugned order dated 27.08.2007 has, inter-alia, imposed penalty of Rs. 20 Lakh on Shri R.N. Shetty and penalty of Rs. 10 Lakh on Shri Vijay Venkatarao Kamat. Aggrieved by the same, Shri R N Shetty and Shri Vijay Venkatarao Kamat are before us in the present appeals. 4. Brief facts of the case are that M/s. Sheshanka Sea Foods Pvt. Limited (Now Murudeshwar Foods & Exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e utilised or disposed of for any other purpose, read with conditions appended to Licence No. 0001145 dated 21.02.1990. 5. On careful consideration of the arguments, submissions of both sides including written submissions, case laws, and examination of records, it is observed that Shri R N Shetty was the whole time Chairman of the Company and Shri Vijay Venkatarao Kamat was Executive Director of the Company. It is not disputed that Shri Vijay Venkatarao Kamat made the application for the import license and signed all the documents. He was looking after day to day operations of the Company. From the evidences brought on records, it is clear that he was aware of the diversion of the imported goods to the local market. The plea of Shri Vijay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 193 of Section 228 of the Indian Penal Code (45 of 1860). These statements have not been retracted. They are admissible evidences under the Evidence Act, even in the Court Proceedings. It is also observed that the statements of various persons are of corroborative nature except that Shri R N Shetty blames Shri Vijay Venkatarao Kamat and Shri Vijay Venkatarao Kamat blames Shri R N Shetty for the entire scheme of defrauding the Public Exchequer and diversion of the imported goods. The statements of others especially Shri Srinivas Naik, Whole-time Director, and Shri Vinayak D. Gavdi, Manager (Administration) clearly establishes that both Shri R N Shetty and Shri Vijay Venkatarao Kamat are responsible for the said evasion of duty. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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