2017 (12) TMI 563

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..... Addl. Commr (AR), for respondent ORDER Per: D.N. Panda None present for the appellants. 2. Revenue's submission is that appellant Macnair Exports Pvt. Ltd. (MEPL) had imported dyes, chemicals and fittings required for tanning and manufacturing leather goods. Such goods were imported under DEEC Scheme but were sold in the domestic market. Appellant falsely claimed that M/s Watan Tanning Indust .....

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..... ed to be evidenced, demand of Rs. 3,02,87,112/- arose. Learned adjudicating authority in para 33 of his order held as under:- "33. It is seen that in this case, the omission on the part of M/s MEPL is not bonafide. It is not a case of interpretation of policy provisions; but an act which they knew they were doing was wrong and were fully aware that their so called supporting manufacturer did not .....

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..... (b) of the Customs Act, 1962. (i) A sum of Rs. 50,00,000/- (Rupees fifty lakhs only) on MEPL. (ii) A sum of Rs. 25,00,000/- (Rupees Twenty Five Lakhs only) on Shri H.R.Bhatt, Director of MEPL (iii) A sum of Rs. 10,00,000/- (Rupees ten lakhs only) on Shri Firz B. Hajiyani. 3. Appellant no where brought out existence of any machinery or infrastructure facility of its own carrying out manufac .....

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