TMI Blog2005 (7) TMI 438X X X X Extracts X X X X X X X X Extracts X X X X ..... nd also necessary permits from the Directorate of Plant and Quarantine and Storage, Ministry of Agriculture. The DRI conducted investigations against not only the respondents but several other importers of the same goods, which culminated in the issue of show cause notices in which the respondents as well as others were alleged to have imported Vetch Seed in the guise of Masoor Dhal. It was alleged that the Vetch Seeds imported contained toxic substances and being unfit for human consumption, were prohibited for import. Duty demands were raised against all the importers and penal actions were also proposed against the importers and their officials and also CHAs and independent agents. Details of proceedings set out in a tabular form are a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als to such finding. 4. In the light of the above, we hold that there is no ground to interfere with the impugned order of the Commissioner and accordingly uphold the same and reject the appeals. Cross-objections are also disposed of accordingly. ANNEXURE TO ORDER NO.________________ NAME OF THE PARTY DETAILS OF PROCEEDINGS 1 2 3 4 5 6 7 8 Poona Roller Flour Mills First SCN dated 15-5-1993 issued by AD, DRI demanding duty for larger period First O-in-O, dated 24-6-1994/21-7-1994 passed by CC, Bombay holding that AD, DRI does not have powers to invoke the extended period. Proceed-ings dropped Appeal filed by the de-partment both on merit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manding duty for larger period First O-in-O dated 14-12-1993 /24-1-1994 passed by CC, Bombay holding that AD, DRI does not have powers to invoke the extended period and discharging the duty demand; but confiscating the goods imported and imposing penalties. Appeal filed by importer both on merits and jurisdiction Final order dated 15-12-1995 of the Tribunal remand-ing the matter for de novo adjudication Second SCN dated 10-3-1995 issued by CC relying on new set of evidences and demanding the same amount of duty Second O-in-O dated 18-6-1998 holding that there is no merit in allegations and that demand fails on time-bar also Appeal filed by the Dept. only on merits. No appeal filed on time-bar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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