TMI Blog2010 (1) TMI 517X X X X Extracts X X X X X X X X Extracts X X X X ..... inst the order dated 13th, January, 2003 passed by the Settlement Commissioner, Additional Bench (Customs and Central Excise), Mumbai [2003 (160) E.L.T. 779 (Sett. Comm.)]. The learned Counsel appearing for the petitioners has taken exception to the order to the extent it determines duty liability of petitioners to the extent of Rs. 33,72,641/- and after giving credits of the deposit made by the petitioners from time to time directs the petitioners to deposit the balance amount of Rs. 8,72,641/- within a period of 30 days from the receipt of the impugned order. 3. The learned Counsel appearing for the petitioners submits that the impugned order relates to 3 shipping bills whereunder the goods were sought to be exported, details of which a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. The submissions made by the petitioners are misplaced in view of the fact that the Settlement Commissioner has categorically mentioned in its order that the petitioners were directed to produce the documentary evidence with regard to the user of the inputs/goods imported under the licence for manufacture of the goods exported or sought to be export by them. The petitioners could not produce any material so as to show that the goods which were exported were manufactured in their factory from and out of goods imported by them. During the course of visit by SSIB Officers of Mumbai Customs, after getting intelligence report, investigation revealed that the petitioners were exporting only blank cassettes. They did not use the imported input f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Office Invoice dated 12-3-1997 concerning transfer of raw material to Ludhiana Office could not be treated as documentary proof to establish the place of manufacture, to arrive at the quantum of manufacture in the factory and regarding the quantum of manufactured goods for exports. However, on behalf of the applicant, the Ld. Advocate had willingly accepted to abide by the decision given by the Commission in the case to show the real spirit of settlement. In view of his difficulties here and in spirit of settlement, the Commission orders that the terms of settlement under sub-section (7) of Section 127(c) of the Customs Act, 1962 shall be as follows :… 7. From the above, it is clear that the petitioners did not have factory, no manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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