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TMI Blog2010 (2) TMI 568X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 27-4-2000. The notification is meant for importation of materials which are required to be utilized to fulfill the export obligation. Investigation taken up by the departmental officers revealed that SIIL had sold the goods to various customers and did not fulfill the export obligations. Investigations also revealed that two appellants in this case namely Shri Ashok Desai and Shni N.K. Didwania had created artificial sale to SIIL and misused the benefits of exemption Notification, Shri Vijay Navani, the third appellant in this case assisted the SIIL in identifying CHA, transportation of goods, obtaining licenses and in disposal of goods. After investigations and issue of show cause notice and adjudication process, the goods have been he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing on behalf of the Shri Vijay Navani submitted that charges against Shri Vijay Navani are that he had assisted in pro curing advance licenses, assisting in locating CHA, assisting in transportation of goods and their disposal and therefore he was involved. He submitted that Shri Vijay Navani was only a consultant and all these activities were undertaken only in Mumbai and as regards imports in Kandla Shri Vijay Navani was not at all concerned. He submitted that Shri Vijay Navani is not accepting the allegations made against him in the show cause notice in respect of imports made in Mumbai. Even if it is held against him as proof, yet as regards imports in Kandla Shri Vijay Navani cannot be penalized. As regards importation in Kandla no ev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt, the goods have been supplied without payment of consideration. Learned advocate submits that because of the actions initiated against Shri Mansingka he approached the department and gave such statements which resulted in issue of show cause notice to the appellants. One of the major grounds taken by the Commissioner to conclude that high sea sale was not genuine is that no payment was made by Shri Mansingka. Further, there is no investigation as to whether any payment was made and if so how much and what amount of transaction between the appellants and SIIL However, from the papers submitted before us as well as the submission made before Commissioner, it is quite clear that the appellant initiated action before imposing penalty. Theref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts cannot be sustained. 7. As regards Shri Vijay Navani, even though the Commissioner has re corded the submissions made by Shri Vijay Navani that he had no role what so ever in the import and clearance of the goods at SIIL from Kandla Port, he has not considered this aspect while recording his findings. It is seen that the Com missioner has relied upon the statement of Shri Prakash Kumar and Shri Nayan Gor who have stated that Shri Vijay Navani introduced himself as a represent tive of SIIL. Shri Nayan Gor is CHA in Mumbai and Shri Prakash Kumar is his employee. It is seen that the order of the Commissioner does not show involvement of Shri Vijay Navani in the importation and subsequent diversion of goods in Kandla Port. The discuss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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