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2011 (6) TMI 285 - CESTAT, CHENNAIAdvance Authorization Scheme - Assessee indulging in import of Mulberry Raw Silk Yarn without payment of duty procured by them on High Seas Sales basis by availing the benefit of Advance Authorization Scheme without utilizing the yarn so imported for its intended purpose viz. processing of such yarn, but diverting the same to the same High Seas sellers - monetary consideration for the High Seas Sales was being sent to them from the High Seas seller through Courier to show the sale of goods, and the money was then deposited in cash in their respective banks and transferred back to the accounts of the High Seas sellers. It was clearly brought out that the yarn imported duty-free was being diverted without being put to use for the intended purpose, contravention of provisions of Customs Act, 1962 - Goods provisionally released - Held that:- Commissioner ought to have taken into account the findings in the report of the DRI before passing the order permitting amendment of the IGM and filing of fresh Bills of Entry by the High Seas sellers and directing provisional release of the goods, goods are stated to be perishable in nature, fresh orders shall be passed within 2 months, appeal allowed by way of remand
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