9911796707
TMI Blog2003 (9) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... as follows was issued :- "(i) recover Customs duty amounting to Rs. 20,46,275/- on 3,87,552 L. Mtrs. of Grey fabrics valued at Rs. 46,50,624/- under Section 72 read with proviso to sub-section (1) of Section 28 of Customs Act, 1962; (ii) recover the interest @ 24% per annum on delayed payment of evaded Customs duty under Section 28AB of Customs Act, 1962; (iii) impose penalty under Section 72 read with Section 114A of Customs Act, 1962; (iv) impose penalty upon Shri Rameshchandra Chunnilal Agarwal, Director of Mill under Section 112(b) of Customs Act, 1962." The l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1962 no warehoused goods can be removed from the warehouse without the prior permission of the proper authority. In this case the notice unit was working under Chapter IX of the Customs Act, 1962 as such they were required to follow the provisions of Section 71 of the Customs Act, 1962. Further they were also required to follow the provisions of EXIM Policy and that they should have obtained the prior permission for removal of their duty free raw material from their bonded warehouse from the Development Commissioner. However, they failed to do so. As such they are required to pay the customs duty leviable on the goods so removed/diverted illicitly by them without any permission of the Development Commissioner. As a matter of fact, Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nbsp; From the allegations as made in the Show cause notice as emphasized and extracted herein above, it is apparent and clear that the Grey fabrics in the EOU were manufactured in India out of imported raw materials i.e. yarn and thereafter procured by the appellants for further processing. Therefore, the findings in the Para 14 of Commissioners order (extracted hereinabove at Para (a)) that the goods found short, were warehoused goods cannot be accepted as warehoused goods, are by definition as per the Customs Act are non-duty paid imported goods placed in a Warehouse and can not be goods manufactured in India or from such goods kept in the Warehouse. In this case, Grey fabric, which was manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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