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Shri Amit Kumar Jain, Shri Rajesh Gupta, Shri Sushanta Kumar Chaudhuri Versus Commissioner of Customs (Port-Exp) , Chennai

2015 (12) TMI 173 - CESTAT CHENNAI

Waiver of pre deposit - Misuse of Target Plus Scheme Licences - Customs Exemption Notification No. 32/2005-Cus. dated 08.04.2005 - Held that:- Adjudicating authority in his order has clearly brought out the issues in detail on the misuse of license and the role played by each individual. The issues raised by the appellants on the role of High Seas Seller, receiving the finished products again, denying the cross objection by the adjudicating authority, to be examined at the time of final hearing. .....

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For the Respondent : Mr K P Muralidharan, AC (AR) ORDER Per P K Choudhary M/s. J.P. Enterprises imported 6 consignments of paper and paper board through Haldia and 13 consignments through Chennai Port utilizing 5 Target Plus Licences in violation of provisions of the Target Plus Scheme and Customs Exemption Notification No. 32/2005-Cus. dated 08.04.2005. Target Plus Scheme Licences are non-transferable under the category Merchant Exporter' with actual user condition. On intelligence a searc .....

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r of M/s. Amit Impex and Shri Rajesh Gupta, Proprietor of M/s. J.P. Enterprises connived with Shri Sushanta Kumar Chaudhuri, representative of M/s J.P. Enterprises and CHAs and misused the Target Plus Scheme by availing duty exemption under the licences issued to M/s. J.P. Enterprises. DRI issued a show cause notice dated 3.10.2011 to show cause at CC (Port), Kolkata and proposed duty of ₹ 28,28,017.19 and personal penalty on Shri Rajesh Gupta under the Provisions of Section 114A and 112 o .....

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tice, the Commissioner in respect of imports through Haldia Port confirmed the duty of ₹ 28,28.017.19 on Shri Rajesh Gupta, Proprietor of M/s. J.P. Enterprises along with interest and imposed equal penalty under the provisions of Section 114A of the Customs Act and penalty of ₹ 5,00,000/- on Shri Sushanta Kumar Chaudhuri. In respect of imports through Chennai Port, he confirmed duty of ₹ 64,64,897.40 along with interest and imposed equal penalty on Shri Rajesh Gupta and imposed .....

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tuated in Siliguri. The goods sold by the appellant to the buyer was subjected to processing of cutting which amounts to "manufacture" and such cutting was done both in Chennai as well as in Kolkatta. Upon such process was done, the goods came back to the appellant, High Sea Seller. There is no bar for the appellant to deal with the goods and he has not caused any prejudice to Revenue. In such circumstances, calling for pre-deposit t this appellant shall cause it prejudice. There are t .....

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penalty imposed on the present appellant. 3. Since none appeared for Shri Rajesh Gupta and Sushanta Kumar Chaudhuri, they were issued notice for their non-appearance having posted on 07.05.2015. 4. Ld. Advocate representing Shri Rajesh Gupta and Shri Sushanta Kumar Chaudhuri appeared today in the stay applications. He submits that the adjudication order was passed in gross violation of natural justice as they sought for cross examination of the witnesses which was not allowed by the adjudicatin .....

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