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TMI Blog2025 (4) TMI 116X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant and showing that they are discharging the Export Obligation, proceedings were initiated against M/s. Print Zone as well as on the present appellant M/s SNEHRAJ NOTEBOOK INDUSTRIES as a co-noticee. The allegation of the department is that present appellant was not declared as supporting manufacturer in the EPCG licence. The goods supplied by them to Ms/. Print Zone was being misused by them towards fulfilment of Export Obligation. Therefore, the Revenue alleged that the appellant has abetted in contravention of the provisions of Section 113 (i) of the Customs Act, 1962. After due process, the adjudicating authority imposed penalty of Rs. 2,00,000/- under Section 114 (iii) and Rs. 1,00,000/- under Section 117 of the Customs Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d para is reproduced below:- "40.5 The statement of Shri Nareshbhai Savjibhai Aghara, Partner of M/s. Print Zone, Morbi and Shri Pathik Sheth, Partner of M/s. Snehraj Notebook Industries, Ahmedabad revealed that as per the terms agreed upon, the goods were to be dispatched by M/s. Snehraj Notebook Industries to M/s. Print Zone at Morbi. The invoices issued by M/s. Snehraj Notebook Industries in this matter showed the consignee as M/s Print Zone, Morbi. However, M/s. Snehraj Notebook Industries arranged transport of the goods from their factory at Ahmedabad directly to Mundra with all the lorry receipts containing the name of the consigner as M/s. Print Zone, Morbi and name of the consignee as M/s. Rup Exports, Mundra. M/s. Snehraj Noteboo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by M/s. Rup Exports by mis-declaring the EPCG Authorisation No.2430001786 issued in favour of M/s. Print Zone. Thus, by issuing incorrect invoices and arranging transport of the goods, M/s. Snehraj Notebook Industries, Ahmedabad have abetted and assisted M/s. Print Zone in fraudulently exporting the goods, which rendered the exported goods liable for confiscation under Section 113 (i) of the Customs Act, 1962." 5. Heard both the sides, pursued the appeal paper and submissions made by both the sides. 6. We find that the appellant is only a small time printer working under SSI. He has been given orders by M/s. Print Zone to print "Exercise Note Books" and was directed to supply the same to M/s. Rup Exports for delivery at their place. As ..... X X X X Extracts X X X X X X X X Extracts X X X X
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