TMI Blog2015 (11) TMI 945X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods imported under the said three Bills of Entry dated 18.10.2005 in-as-much-as the goods were first sold by the respondent to M/s. Mayank Containers who also used to obtain goods from other suppliers and M/s. Mayank Containers in turn supplied the goods to M/s. Saksham Containers Pvt. Ltd. Not even an iota of evidence exists to show that the goods seized were necessarily out of the goods imported vide the said three Bills of Entry under which the total quantity imported was 169.92 MT., while the purchase as per M/s. Mayank Containers Pvt. Ltd. from the supplier respondent was to the tune of more than 200 MT. - adjudicating authority came to the correct conclusion that the investigation has failed to establish the relationship of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iners Pvt. Ltd., to whom the respondent used to sell the goods and M/s. Saksham Containers Pvt. Ltd., to whom the goods were given for job work by M/s. Mayank Containers. It transpired that the respondent had imported what was declared to be prime tin plates/coils vide three Bills of Entry No.458408, 458473 and 458406, all dated 18.05.2005. The total quantity imported was 169.92 MT. During investigation, no stock was found at the premises of the respondents and M/s. Mayank Containers, but stock of 78.100 MT of the secondary tin sheets/coils was found at the premises of M/s. Saksham Containers and as there was evidence of sale of goods by the respondent to M/s. Mayank Containers and supply of tin sheets by M/s. Mayank Containers to M/s. Saks ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iers also. No evidence on record has been adduced in favour of departments case in respect of seized material except the seizure of 78.100 MT defective/secondary Tin Sheets at the Job workers premises and statements recorded during investigations. However, the investigation has failed to support these statements by direct of corroboratory evidences/documents/ records. The relationship of the seized goods vis-a-vis the imported tin plates sheets vide Bs/E Nos.458408, 458473 and 458406 all dated 18.10.2005 is also not conclusively established by the investigation. 5. Revenue has filed the appeal on the following grounds:- (i) The seizure was made on follow up action on specific intelligence. (ii) The very fact that the seized g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods imported under the said three Bills of Entry mis-declaring them as prime goods. 6. The respondent has contended that the goods imported vide the said three Bills of Entry were examined at the time of import and were found to be prime quality tin plate sheets/coils. Shri Vipin Mittal, Director of M/s. Mayank Containers Pvt. Ltd. has clearly stated that they also used to buy the goods from suppliers other than the respondent and there is no evidence to show that the goods seized at the premises of M/s. Saksham Containers Pvt. Ltd. were part of the goods which were imported under the said three Bills of Entry and that Shri Vipin Mittal in his statement has also stated that they received goods from the respondent as per the sale invoi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yank Containers Pvt. Ltd. had not purchased goods from any other suppliers; in the present case, it had purchased goods from other suppliers also. Further, when the goods were duly cleared by customs after proper examination and after finding them to be not mis-declared, the respondent cannot be held liable to the differential duty on the ground that the goods were defective/secondary tin plate sheets/ coils merely on the basis of the statement of a third party when that party did not object at the time of receipt of goods from the suppliers that the goods were not prime material l. Also there is no unbroken link between the goods seized and the goods imported under the said three Bills of Entry dated 18.10.2005 in-as-much-as the goods were ..... X X X X Extracts X X X X X X X X Extracts X X X X
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