TMI Blog2004 (2) TMI 558X X X X Extracts X X X X X X X X Extracts X X X X ..... m of Japanese origin weighing 37,852 kgs. during the period May, 1985 to June, 1987 duty free in terms of Notification No. 13/81, dated 9-2-81. Search of their premises in October, 1987 resulted in detection of shortage of 31042 kgs. polyester film which was alleged to have been removed to M/s. R.P. Industries and sold therefrom. 4. On 7-4-88, show cause notice was issued to the importers and others proposing confiscation of 44,154 yards of nylon cloth imported by M/s. Tiger Umbrella Industries, of texturised polyester yarn, textile machinery etc. under Section 111(d), (j) and (o) of the Customs Act and proposing penal action under Section 112 of the Customs Act. The notice was adjudicated by the Collector of Customs, Ahmedabad by the order dated 16-11-89 whereby he confiscated the imported nylon cloth with option to redeem the same on payment of fine of Rs. 2 lakhs and since certain seized goods were disposed of by public auction, he ordered appropriation of the fine amount from the sale proceeds, ordered release of the remaining goods such as texturised polyester yarn etc. and imposed personal penalty of Rs. 25,000/- each on Shri R.P. Mehta and Shri H.R. Mehta, partners of both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned orders amounts to double jeopardy as Shri R.P. Mehta and Shri H.R. Mehta have already been penalised for the same offences by the order dated 16-11-89 passed by the Collector of Customs, Ahmedabad. We see no merit in this claim. Show cause notice dated 7-4-88, which was adjudicated by the Collector of Customs, Ahmedabad on 16-11-89, proposed action on Shri R.P. Mehta and Shri H.R. Mehta and several others under Section 112 of the Customs Act, 1962 on the ground that they dealt with goods of foreign origin seized on 14-10-87 and 19-10-87 which were also proposed to be confiscated. The notice proposed confiscation of 134 cartons containing 863 rolls of nylon cloth of foreign origin admeasuring 44,154 yards and 5311 kgs of Polyester films of foreign origin as well as 134 cartons of polyester yarn seized on 14-10-87 and 7 cartons containing polyester texturised yarn seized on 19-10-87 (alleged to have been used for concealing nylon cloth and metallic polyester film of foreign origin). The order dated 16-11-89 of the Collector of Customs, Ahmedabad deals only with these goods and penal action has been taken against Shri R.P. Mehta and Shri H.R. Mehta for their involvement qua the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Panchal 6. Hemant Narsinh Kochrekar 7. Chandrakant Govindbhai Patel, 8. Mohanlal Dulchand Gurjar 9. Atual Jain 10. Jayant Mohanlal Doshi 11. Jayantibhai Jariwala, 12 Dilip Babubhai Jariwala 13. M. Jariwala, 14. Nanakram Gurumukhdas 15. H. Jawarani 16. Harish Paramanant Vasdani, 17...........18. Jaikrishnan Narandas 19. Pradeep K... 20. Paresh Harichand Jobalia had committed/made various acts and omissions with reference to the aid goods of foreign origin seized on 14-10-87 and 19-10-87 in importing ...........possessing, transporting and subsequently dealing of the said goods of foreign origin total disregards to the provisions of Imports and Exports (Control) Act, 1947 and the Customs Act 1962, with the knowledge and reason to believe that these are liable to confiscation under Section 111 of the Customs Act, 1962, consequently the above said persons are liable to penal action under Section 112 of the Customs Act 1962, for each one of their distract and separate acts and omissions committed/made with reference to the said goods of foreign origin seized on 13/14-10-87 and 19-10-87 on the grounds and evidence as stated herein. The relevant extract from show cause notice dated 7-8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Act, 1962. (3) Shri Hitesh Ramniklal Mehta residing at Keshav Nivas-20, Nepean Sea Road, Bombay 26 and partner of M/s. Tiger Umbrella and M/s. Texto Plast Industries and M/s. R.P. Industries, all situated at Industrial Estate, Daman, knowing that imported goods of foreign origin are to be consumed in the factory premises/bonded warehouse in the manufacture of umbrella, after planning to replace the original locks having 3 keys and after getting opportunity removed from their bonded warehouse Nylone Umbrella cloth admeasuing 91,336 yards having 36 width made in Taiwan, Korea (91,336 yards) and thereafter disposed off by selling in market without payment of Customs duty and other duty payable on the said nylon cloth of foreign origin and fraudulently evaded payment of Customs duty amount to Rs. 18,76,898.36 (Inclusive of interest) which is recoverable under the proviso to Section 28(1) read with Section 72(1) of the Customs Act, 1962 in as much as he has contravened the various provisions of Import-Export Policy, April 85-March 88 as also the Customs Act, 1962 and defrauded the Government of its legitimate Customs duty and also liable to penal action under Section 112(a) (ii) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said imported goods. The said goods necessarily mean the goods forming the subject matter of the notice dated 7-4-88. That notice also clearly states that it is issued with reference to liability of the seized goods specified therein and penal liability of the persons shown in the notice and any other action that may be taken against the concerned persons with reference to the shortages of the goods would be taken by the appropriate authority separately. 10. In the order dated 15-5-91 of the Addl. Collector of Surat, has clearly held Shri R.P. Mehta and Shri H.R. Mehta liable to penalty for involvement in shortage of 91,336 yards of nylon umbrella cloth imported duty free and has clearly distinguished the show cause notice dated 7-4-88 from the notice adjudicated by her on the ground that the earlier notice pertained to seizure of fabrics from M/s. R.P. Industries wherein Shri R.P. Mehta and Shri H.R. Mehta were also partners, while the show cause notice adjudicated by her related to duty demand and consequent penalty, on fabrics found short in the premises of M/s. Tiger Umbrella Industries. 11. In the order dated 29-11-91 of the Collector of Central Excise, Baroda, while ..... X X X X Extracts X X X X X X X X Extracts X X X X
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