9911796707
TMI Blog2002 (8) TMI 225X X X X Extracts X X X X X X X X Extracts X X X X ..... of the factory and in the top management of the company. Being an EOU, the importer claimed certain benefits including those of duty free import under Notification No. 53/97-Cus., dated 3-6-1997 which provides exemption of the whole of customs duty on goods specified in the notification which are needed by them for manufacture of their product, subject to fulfilment of certain conditions like execution of a bond B-17 prescribed by Board's Circular No. 14/98-Cus., dated 10-2-1998. The notification also provides for recommendation from the Development Commissioner, Govt. of India as well as approval from the jurisdictional Commissioner, Customs Central Excise. 3. The importer has a captive power plant for the running of which they need l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nefit under Notification No. 53/97-Cus., dated 3-6-1997. Thus, prima facie it appeared that the appellants had made an attempt to defraud the Govt. Exchequer by availment of the benefit of exemption under Notification No. 53/97-Cus., dated 3-6-1997 which was not available to them. The clearance of the consignment against the relevant bill of entry was held up for further investigations and on completion of such investigation, a show cause notice was issued proposing confiscation of the seized mobil oil under Section 111 (o) of Customs Act, 1962 and imposition of fine on confiscated goods under Section 125 (2) of Customs Act, 1962 as also penalties under Section 112 (a) of Customs Act, 1962. The show cause notice was made answerable to the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms Act, 1962 as he had reasons to understand that the stuck up goods were being cleared by Sh. Talegaonkar on the basis of certificate which was apparently not genuine. A token penalty of Rs. 500/- was also imposed on Maj. Behram J. Dadademary, CHA, under Section 112(a) of the Customs Act, 1962 for his omission in failure to detect the non-entitlement of the appellants for the customs duty free clearance of the impugned consignments. 5. The respondent preferred an appeal against the said order-in-original before the Commissioner (Appeals), Bhopal. Commissioner (Appeals), Bhopal, vide order-in-appeal No. 1 to 3-CUS/BPL/2001, dated 18-4-2001 held that the order-in-original is not sustainable except for the imposition of penalty on Sh. Atul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r want of certificate in Form Annexure-A due to non-execution of B-17 Bond and that he had reasons to understand that stuck up goods were being cleared by Mumbai Customs on the basis of some certificate which was not genuine. This would indicate that the respondent was definitely having the knowledge that the goods were being imported on the strength of some improper and unauthorized documents which imply that he had tacitly consented to the action of Sh. Atul Talegaonkar in issuing the forged certificate in Form Annexure-A which was used for duty free clearance of import consignment first through Mumbai Customs and subsequently from ICD, Pithampur. 2. Commissioner (A) has not appreciated the fact that none of the documents namely the let ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, Central Excise, Bhopal. This Order-in-Original has been reviewed by the Commissioner, Bhopal." 8. The contention of the respondents is that the goods were seized on 25-3-99 and the revenue was not disputing that on 25-3-99, they had produced a letter of permission from the Development Commissioner to import goods in question, without payment of duty. Therefore, the seizure and confiscation of the goods is not called for. In respect of the contention of the revenue that penalties on the employees of M/s. Anant Spg. Mills are imposable, the contention of the respondents is that it is case of the revenue that Sh. V.K. Jain and Sh. D.R. Badhwar were not aware of the activities of Sh. A. Talegaonkar. 9. In this case the goods, in questio ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
