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M/s Alpha Synthetics and Others Versus Commissioner of Central Excise, Customs (Adjudication) -SURAT-II

2015 (10) TMI 604 - CESTAT AHMEDABAD

Procurement of goods without valid documents Confiscation of goods Show cause notice was issued and Adjudicating Authority confiscated seized imported goods and imposed duties and penalty as goods were procured without payment of duty and valid documents Appellant challenges order of confiscation on grounds that seized goods were not prohibited goods Held that:- appellants had not disputed receipt of imported POY without any documents Hence, demand of interest under Section 28AB of Act .....

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nes imposed are reduced Decided partly in favour of Assesse. - Appeal No. : C/125,126,151,152/2007 - ORDER No. A/10732-10735/2015 - Dated:- 13-5-2015 - Mr. P.K. Das and Mr. H.K. Thakur, JJ. For The Assessee : Shri Mukund Chouhan, Chartered Accountant For The Revenue : Shri L Patra, Authorised Representative Per : Mr.P.K. Das, These appeals are arising out of a common order and therefore, all are taken up for disposal. 2. The relevant facts of the case, in brief, are that M/s Alpha Synthetics ( .....

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Indonesia from M/s Cosmic Textile, Surat, without any documents like invoice, Bill of Entry etc., and without payment of any customs duty. He further stated that the balance quantity of 12700.562 kgs of imported POY, made in Thailand, was purchased from a broker Shri Rafiqbhai Mohmmedbhai of Bhiwandi, Mumbai without any documents. Shri Rafiq Mohmmed, broker, in his statement admitted that he has procured the goods without payment of duty and without covering of any valid documents. The Customs O .....

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uarantee. Both the firms paid duty involved on these seized goods. 4. A show cause notice dated 5.5.2003 was issued to both the firms and its partners. The Adjudicating Authority confiscated the seized imported POY 14399.438 kgs provisionally released to M/s Cosmic and imposed redemption fine of ₹ 3,00,000/- and also confirmed the demand of duty of ₹ 5,79,310/- alongwith interest and imposed penalty under Section 112 of the Customs Act. It has also appropriated duty as paid by them d .....

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hat the confiscation of the seized goods under Section 111(d) of the Customs Act 1962 is not sustainable as the goods are not prohibited item. He relied upon the decision of the Hon ble Gujarat High Court in the case of Rutu Auto Gas Pvt Ltd Vs UOI - 2002.149.ELT.10 (Guj.) and Avlon Syntex Pvt Ltd vs. CCE, Rajkot - 2007.213.ELT.706 (Tri Ahmd). 6. He further submits that the imposition of penalties on the partners are not sustainable, as per the decision of the Hon ble Gujarat High Court in the c .....

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findings of the Commissioner. He submits that the appellant received the imported goods, which are notified under Section 123 of the Customs Act, without cover of any documents and the appellant are liable to pay the duty. Hence, the confiscation of the goods, received without any valid documents, is justified. He further submits that the appellant and its partners knowingly received the goods without the cover of the documents and the imposition of penalty are warranted. 8. After hearing both .....

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