2013 (4) TMI 33

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..... applicant sold the goods on high-sea sale basis and the Bills of Entry had been filed by M/s. Suman Designs. When the Bill of Entry has not been filed in the name of the applicant, therefore, they are not liable to pay duty. - stay granted. - C/127/2011 - Stay Order No. 655/2012 - Dated:- 20-7-2012 - Shri Ashok Jindal and Mathew John, JJ. Shri P. Saravanan, Advocate, for the Appellant. .....

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..... of diversion of goods. Therefore, they are liable to pay duty jointly and severally and also liable to pay a penalty of Rs. 25 lakhs. 4. Heard both sides and perused the records. On perusal of the record, we find that in this case the applicant sold the goods on high-sea sale basis and the Bills of Entry had been filed by M/s. Suman Designs. When the Bill of Entry has not been filed in the name .....

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