2008 (6) TMI 84

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..... utilization in the manufacture of export product – no material produced by revenue to prove conspiracy or involvement of the appellants - penalty imposed on the appellants cannot be sustained and requires to be set aside - C/1332, 1333, 1334 and 1399/2002-Mum - A/292-295/2008-WZB/C-I/(C.S.T.B.), - Dated:- 3-6-2008 - Ms. Jyoti Balasundaram, Vice-President and Shri A.K. Srivastava, Member (T) .....

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..... cy or involvement of the appellants in contravention of provisions of Customs Act, 1962 and relevant Exim Policy and Customs Notifications. The finding of the Commissioner that the purchasers had conspired with the importer and its Director, Shri Amrit Patel in the import of raw materials and subsequent sale in the market in violation of provisions of Customs Act, 1962 and relevant Exim Policy and .....

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