9911796707
TMI Blog2008 (11) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... Piyush Kumar with Ms. Reena Rawat, Advocates for the Appellant. Shri Vijay Kumar, SDR for the Respondent. [Order per : M. Veeraiyan, Member (T)] - This is a appeal against the order of Commissioner No. dated 31.3.05. 2. Heard both sides. 3. Relevant facts, in brief, are as follows:- (a) The appellant has obtained an annual advance licence under para 7.3 of EXIM Policy 1997-2002. They imported 13 consignments of SS sheets totally weighing 308.658 MT and exported 30 consignments stainless steel utensils. (b) A consignment exported by the appellant under shipping bill No. 8679 dated 4.10.01 with declared gross weight of 14.36 MT and net weight of 12.8 MT was detained at Nhava Sheva port. The same was subjected to examin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the utensils failed the tests for 304 category as they were of 430 category. As regards the other 12 results, they related to handles, and accessories. They had not claimed the DEEC benefits for those items and therefore their not conforming to the 304 category could not be an issue against them. Thus, there was no discrepancy in respect of consignment which was detained at Nhava Sheva port. (b) Since there is no discrepancy in respect of consignment detained and subjected to tests, the question of extending any adverse finding to past consignments does not arise. The said test results were adopted not only for past consignments but also for consignments exported thereafter using the material of 304 category released after seizure by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been shown that any samples were drawn from this stock of utensils to show that they were manufactured from other than 304 category. Further, the panchnama also records of seizure of SS coils weighing 18 MT from the Mayapuri factory. There is no allegation or finding that the said material is other than 304 category. Under these circumstances his finding that the entire quantity of imported raw materials was diverted cannot be sustained. 6.2 The next issue relates to whether the consignment which was detained at Nhava Sheva port, was not conforming to the declaration by the appellants. The appellant has shown that they have imported about 5MT of magnate grade stainless steel materials i.e. 403 grade. Therefore their claim that the exp ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
