TMI Blog2016 (8) TMI 429X X X X Extracts X X X X X X X X Extracts X X X X ..... fficers about the imported raw material, not only accepted the clearance of the imported fabrics without payment of duty to one Shri Iqbalbhai before the panchas but also reiterated the said fact in his subsequent statements collected on 20.10.2000 and 20.8.2001.These statement are never retracted in clear terms. Therefore, the allegation that the statements were obtained under duress is also not substantiated. - Appeal No. C/379/2005, Application No. : C/ROA/10037/2016 - ORDER No. A/10700 / 2016 - Dated:- 1-8-2016 - Dr. D.M. Misra, Hon'ble Member (Judicial) And Mr. P.M. Saleem, Hon ble Member (Technical) For the Applicant : Shri R Subramaniya, Advocate For the Respondent : Shri S K Shukla, Authorised Representative ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the facts of the case are that the appellants an 100% EOU, are engaged in the manufacture of Readymade Garments, Made-ups etc.. On the basis of specific intelligence that the appellant imported two consignments of Velour Pile Fabrics against Bill of Entry Nos. 84/2001-01 dt 11.10.2001 and 85/2000-01 dt 13.10.2001 without payment of duty in terms of Notification No 53/1997-Cus dt 3.6.1997 for manufacture of Made-ups and export, but cleared the same without payment of appropriate duty, necessary investigation was undertaken by the Dept.. Consequently, on completion of necessary investigation, a demand notice was issued to them on 15.1.2002 demanding Customs duty of ₹ 31,68,160/- and proposing penalty under the Customs Act, 1962. On Adju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imported goods valued at ₹ 4,98,000/- to Shri Iqbalbhai on cash basis on 15.10.2000 and thereby the closing stock as on 20.10.2000 was only 265.99 mtrs.. Further, it is argued that the statement of the Director was obtained by the investigating officers, under duress, threat and therefore ought to be discarded. In support of his contention, the Ld Advocate referred to the judgment of this Tribunal in the case of Suzuki Synthetics Pvt Ltd vs. CCE, Ahmedabad 2015(318)ELT.487 (Tri. Ahmd) and CCE, Ahmedabad vs. Tejal Dyestuff Industries - 2009(234)ELT.242 (Guj). 4. The Ld AR for the Revenue, on the other hand, heavily relied on the panchanama dt. 20.10.2000 and the statements of Director in supporting the allegation of clandestine rem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther, he has submitted that on being confronted between the stock mentioned in the register and availability of physical stock, in his statement taken on the same day ie., on 20.10.2000, Shri Agarwal, Director of the appellant, categorically stated that the same was sold to Iqbalbhai on 15.10.2000. 5. Further, the Ld. AR referring to the subsequent statement of Shri Agarwal dtd 20.8.2001, wherein in response to question No. 2 he has categorically admitted that the realized cash amount on sale of imported fabrics measuring 76342.69 mtrs, were utilized in disbursement of the salary of the workers. Further, in the same statement the Director has also categorically admitted that entries made in all the registers were bogus in relation to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce, the DGCEI Officers visited their factory on 20.10.2000. On taking stock of the raw material vis-`-vis register maintained by the appellant, it was noticed before the presence of panchas and admitted by the Director Shri Agarwal that the said quantity of fabrics were sold to one Shri Iqbalbhai on 15.10.2000. In his statement dtd 20.10.2000, also he reiterated the same facts and categorically admitted the clearance of goods without payment of duty. Even the statement recorded after around 10 months ie., 20.6.2001, he had reiterated the same and stated that the imported fabrics were sold without payment of duty to one Shri Iqbalbhai against cash and the realization was used in the disbursement of salary of workers. Also, he has failed to p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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