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TMI Blog2019 (6) TMI 1033X X X X Extracts X X X X X X X X Extracts X X X X ..... Ved Nath Tripathi of M/s Grape Marketing Pvt. Ltd. Even that statement is not specific but a general statement of clearance of the lead alloys ingots from the godown of M/s Grape Marketing Pvt. Ltd. The said deponent was neither examined by the adjudicating authority nor by the appellant during the course of adjudication and as such the reliance on the said sole statement of Shri Ved Nath Tripathi is neither justified nor warranted. Revenue has not been able to bring on record any other evidence to establish its case. On the contrary, the goods were transported from ICD, Loni to New Delhi and from New Delhi to Kathua under the cover of proper documents issued by the transporters. Revenue has not bothered to investigate the transporters a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the view that the balance confirmation of demand would not sustain - Appeal allowed in part. - C/70319-70326/2016-CU[DB] - Final Order Nos. C/A/70626-70633/2019-CU(DB), - Dated:- 7-3-2019 - Smt. Archana Wadhwa, Member (Judicial) and Mr. Anil G. Shakkarwar, Member (Technical) Shri S. Sunil, Advocate for Appellants Shri Pawan Kumar Singh, Supdt (AR), for Respondent ORDER All the appeals are being disposed of by a common order as they arise out of the same impugned Order-in-Original No. 07/Cus/Commr./Noida/2015 dated 13/08/2015 passed by Commissioner of Customs, Noida, vide which he has confirmed duty of Customs to the extent of ₹ 60,97,885/- against M/s Bharat Udyog al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y M/s M.V. Logistics at Delhi in a godown and were transported by engaging a transporter M/s Kathua Srinagar Transport Company to Kathua, J K the said transportation was under the cover of GRs issued by the said transport company. In Kathua the goods were used in the manufacture of final products which was meant to export. 3. As per the appellant out of total 323.58 MT of Remelted Lead Ingots, they could manufacture and export only 103.760 MT of lead alloys. As the goods were imported duty free with a condition of export of the final manufactured products, in terms of Notification No.96/2009-Cus dated 11.09.2009, they were duty bound to pay customs duty in respect of the balance quantity of Remelted Lead Ingots, which could n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said statement to any Bill of Entry filed by the assessee. He also clarifies that after movement of the goods to Delhi godown, the same were further transported to Kathua through Kathua Srinagar Transport Company, who had issued the proper GRs for the same. He submits that the revenue has not made any enquiry from the said transport company and the Original Adjudicating Authority has simplicitarly concluded that the GRs issued by the said transporter were fake. There is virtually no evidence to arrive at the above conclusion, in the absence of any investigation at the end of the transport company. He further submits that the freight for such transportation was paid by the appellant through account payee cheques and goods were transported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its that the goods after clearance by the appellant were again brought to godown of M/s Grape Marketing Pvt. Ltd. and was diverted locally from there. 7. After considering the submissions by both the sides and after going through the impugned order, we note that the revenue s allegations and findings are to the effect that entire imported lead ingots, which were meant for utilization in the manufacture of lead alloys at the appellants factory located at Kathua, stand diverted by them in the local market. Such findings are primarily based upon the statement of one Shri Ved Nath Tripathi of M/s Grape Marketing Pvt. Ltd. Even that statement is not specific but a general statement of clearance of the lead alloys ingots from the god ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and exported the said quantity of lead alloys. Admittedly, lead alloys cannot be manufactured from Vacuum and the revenue has not even alleged that they have procured the lead ingots from the other source. In the absence of any evidence to show alternate source of procurement of lead ingots and in the absence of any dispute of export of the final product lead alloys, the revenues case is on weak legs and cannot be sustained. Not only the alternate source of procurement of lead ingots has not been shown by the revenue but the revenue is also silent on the alleged diversion of the lead ingots in the open market, inasmuch as, neither the names of the buyers nor the transporters stands disclosed by them. Further, there is no evide ..... X X X X Extracts X X X X X X X X Extracts X X X X
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