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M/s Silkfab Exports, Shri Mahesh Khemka, Shri Kamal Kumar Lilha, Shri Mohammed Ameer, Shri Ram Chandra Joshi Versus Commissioner of Customs, Chennai

2015 (12) TMI 171 - CESTAT CHENNAI

Waiver of pre deposit - Denial of the benefit of customs Notification No. 48/1999-cus dated 29.04.99 - diversion of imported ‘Mulbery Raw Silk and Dupion Yarn' under advance Licences - Imposition of penalty - Held that:- Adjudicating authority has clearly brought out in his findings the diversion of imported goods with connivance of other co-noticees. We also find that Shri Mahesh Khemka already deposited ₹ 5,50,000/- and customs encashed the bank guarantee and appropriated for an amount o .....

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015 - R Periasami, Member (T) And P K Choudhary, Member (J) For the Appellant : Mr S Raghu, Adv. Mr Mahesh Sheltar, Adv For the Respondent : Ms Indira Sisupal, AC (AR) ORDER Per R Periasami All the five stay applications are taken up together for disposal as these appeals are arising out of common issue and single adjudication order. 2. The main applicant M/s. Silkfab Exports imported Mulbery Raw Silk and Dupion Yarn' under 2 advance Licences No. 07100000798 dated 23.07.1998 and No. 07100027 .....

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of ₹ 5,00,000 on Shri Ram Chandra Joshi, imposed penalty of ₹ 3,00,000/- on Shri Kamal Kumar Lilha and on Shri Mohammed Ameer under Section 112 (a) and 112 (b) of the Customs Act, 1962. 3. Ld. Advocate Shri S. Raghu appearing for the main appellant M/s. Silkfab Exports and Shri Mahesh Khemka submits that they have imported Mulbery Raw Silk and Dupion Yarn under two advance licences and also fulfilled the part of export obligation to the extent of 7849 kgs. and he referred page-52 of .....

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in page-11 in para-10(p) of the order and if the adjustment is allowed on the quantity of export already made, they have paid the full customs duty amount of ₹ 35,11,884/-. Regarding penalty he submits that they have requested the adjudicating authority for cross examination of Shri Ram Chandra Joshi and other co-noticees, which was not allowed. He also submits that the adjudicating authority has not considered the facts when the SCN was issued on 19.01.2001 that validity of licence was no .....

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/s. A-One Silks hold by Shri Kamal Kumar Lilha. In turn sold to Shri Ram Chandra Joshi. The main applicant never manufactured any goods diverted the imported raw silk and dupion to local market under advance licence but procured the goods from the open market and exported it. They have not fulfilled the conditions prescribed under advance licence, issued for the actual user. She relied on CC (Sea), Chennai Vs. Cestat, Chennai - 2009 (240) ELT 166 (Mad.) and CC Vs. Bharat Box Factory Ltd. - 2010 .....

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