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2013 (10) TMI 273 - HC - CustomsValidity of Order passed by Appellate Committee, Ministry of Commerce – Penalty - goods imported under the DEEC scheme had been diverted and sold in the market. - The imported material itself could not be seized and located. It was not found to be in possession of the petitioner. No investigation was carried out to locate and seize the imported consignments. There is no evidence to show that any payment was made by the petitioner for the imported consignment - Held that:- the oscillating statements made by Ramesh R. Desai as it was sometimes stated that the petitioner had purchased the imported goods and on the other occasion it was stated that DEEC book itself was sold to the petitioner. The order of the Collector of Customs (Judicial) also refers to the statement of the petitioner recorded on 5th October, 1990 under Section 108 of the C Act. In this statement the petitioner had stated that he had not purchased the said CRCA sheets from Ramesh R. Desai, though he was engaged in import of steel from various countries for trading purpose. He has also stated that he arranged for import of steel on behalf of actual users as a letter of authority holder and had never arranged for import of steel other than in cases of actual users. The petitioner has further accepted that he knew Ramesh R. Desai, who was dealing in steel but he did not have any business dealings with Ramesh R. Desai. One authority has relied upon and accepted the statements of Ramesh R. Desai and whereas the other authority on the basis of the same statements felt that this was not sufficient. It is apparent that there has been error in the decision making process. Relevant statements had been ignored and not taken into consideration. The appellate order dated 22nd July, 1996, is brief and cryptic and does not deal with the contentions and issues raised by the petitioner. The said order cannot be sustained. – the order of Appellate Committee, Ministry of Commerce quashed - matter remanded back for reconsideration.
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