Home Case Index All Cases Customs Customs + AT Customs - 2011 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (7) TMI 987 - CESTAT, BANGALOREDiversion of the duty free imported raw materials into the local market by violating the scheme of 100% EOU - Demand - whether the show cause notice issued was based on the correct provisions of law or not and by answering that even if the show cause notice was not issued by invoking the correct provision of law - Held that: there has been no consideration of each of the contentions raised by the assessee on merits with regard to the validity of the show cause notice except stating that the Managing Director of the appellant had admitted certain facts. It was informed that retraction was not done immediately and the said statement was retracted at the stage of show-cause notice. It is also on record that the said Managing Director was arrested and sent to jail on the next day when the shortages were noticed and he preferred a bail application before the competent court and in the said bail application also there was no retraction of the first statement given by him. - we cannot come to the conclusion that the statements were recorded under duress and not voluntary. Regarding Notification No.13/81 - once a benefit is extended to the assessee under Notification for discharge of nil rate of duty and such conditions are violated, it would amount to short levy which requires to be demanded from the assessee only under Section 28 (1) of the Customs Act, 1962 - there is no dispute that the appellant is not able to provide the correct reconciliation of the materials which were imported duty free by him - Appeal are rejected
|