TMI Blog2014 (3) TMI 460X X X X Extracts X X X X X X X X Extracts X X X X ..... l relied on the statement which was prepared by the employee of the appellant - There is no evidence to show that the appellant had asked for documents from DRI before the order-in-original was passed. Further, the appellants have also not replied to the show-cause notice. The appellant should get an opportunity to study and find out whether there is any method by which they can claim exemption from customs duty - it is proper that the matter has to be remanded and such remand cannot be done without requiring the appellant to deposit at least a portion of the amount demanded - Matter remanded back with partial stay granted. - C/27565 - 27570/2013-DB - Final Order No. 26903-26908/2013 - Dated:- 1-11-2013 - SHRI B.S.V. MURTHY AND SHRI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that trying to find out how they can import it without payment of duty since the items imported were not to be used in the aircraft engines which are exported. Since all the parts used are going to be exported, the appellants felt that they should not be paying the customs duty on the same and tried to find out how it can be exported legally. They approached JDGFT who advised them to take the route of advance licence and subsequently it was found that was not feasible since that was permissible only for manufacture of new engines and not for maintenance or repair of old engines. Thereafter according to the learned counsel, the appellants approached the Commissioner (Customs) who advised them to take the route of 100% EOU and subsequently, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... graph in the adjudication order wherein the Commissioner has clearly observed that all the relied upon documents have been provided to the appellants. 6. We have considered the submissions made by both the sides. After going through the annexures to the show-cause notice, we find that in the annexures, the bills of entry have not been relied upon and the statement prepared based on the bills of entry has been relied upon. List of false/fake purchase orders is shown as annexures but copies of fake orders is not found as an annexure to the show-cause notice. However, learned counsel admitted that they have received the fake purchase orders. The show-cause notice as well as order-in-original relied on the statement which was prepared by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ountry has to be taken into account and the parts have been really exported. The appellant should get an opportunity to study and find out whether there is any method by which they can claim exemption from customs duty. Having regard to all the submissions and taking note of the fact that copies of the bills of entry and seized documents should have been supplied to the appellants even before the order-in-original or at least copies when they requested, we consider it proper that the matter has to be remanded and such remand cannot be done without requiring the appellant to deposit at least a portion of the amount demanded. After considering all the submissions and records, we consider that if the appellant deposits an amount of Rs.25, 00,0 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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