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TMI Blog2018 (7) TMI 1542X X X X Extracts X X X X X X X X Extracts X X X X ..... s clearly indicated that the goods did not underwent any processing/ testing/ caliberating activity - demand upheld. Penalty - Held that:- The appellant tried to mislead by making story of activities carried out on the imported goods which was found contrary to the statements of various persons recorded. Thus appellant did not come with their defence with clean hands - in view of the malafide conduct of the appellant, they do not deserve leniency - penalty also upheld. Appeal dismissed - decided against appellant. - APPEAL No. C/543/2010 - A/86855/2018 - Dated:- 28-6-2018 - Mr. Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) Shri T. Viswanathan, Advocate, for appellant Shri M.K. Mall, Assistant Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts to manufacture in terms of Para 9.37 of the Foreign trade Policy and hence the demand is not sustainable. The Commissioner (Appeals) held that the Appellant neither at the time of investigation nor in their reply had ever contended that they have undertaken any process of testing, caliberating the imported goods. That Senior functionaries in their statement have stated that the goods were cleared as such. Shri Manoj Naigaonkar, DGM (operations) in his statement dt. 06.07.2006 and Shri Badrinarayan Sr. Executive in his statement dt. 26.07.2006 had admitted that the goods were cleared in domestic market without any manufacturing activity and the said goods were meant for sale in local market only. That the M.D of company Shri Narendra Gol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cal codes in their system called Kardex system of keeping accounts. The access of their computer data revealed that some of the imported items have been recorded under group code 87 and the same have not been issued to shop floor for production purpose but the same has been cleared as such. Shri Badrinarayan in his statement stated that the said code has been specifically assigned for their traded item for which no further manufacturing activity was conducted and the same were sold in as-it-is condition and remaining code indicate raw material. We thus find that the contention of the Appellant that they undertook activity of calibaration and testing is absolutely incorrect. The Commissioner (Appeal) also found that the statement of senior ..... X X X X Extracts X X X X X X X X Extracts X X X X
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