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2016 (11) TMI 179 - CESTAT AHMEDABAD

2016 (11) TMI 179 - CESTAT AHMEDABAD - TMI - Penalty - Evasion of duty - Notification No. 140/87-Cus. Dated 27.3.1987 - Held that: - On investigation, it was established that the goods were diverted to the local market from the port of importation (Kandla Gujarat) and never reached the factory premises of the Company, at North Karnataka, thereby contravening the conditions of the exemption notification inasmuch as the imported goods were not utilised for manufacturing the final products, but div .....

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1987, which prescribes certain conditions, according to which they were to use the imported goods for manufacture of specified goods which were to be exported - It is settled law that when the goods are imported under certain conditions and under Bond, limitation does not apply till the conditions are fulfilled and the Bond is discharged - Appeals are dismissed - Decided against the assessee. - Appeal No. C/421/2007, C/57/2008 - Order No. A/11300-11301/2016 - Dated:- 31-10-2016 - Mr. P.M. Saleem .....

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e the adjudication order dated 30.10.2000, on the ground that appellants were not provided adequate opportunity for personal hearing. Liberty was given to the appellants to raise all the issues during de-novo adjudication proceedings. Subsequent to this remand order, Commissioner of Customs, Kandla vide the impugned order dated 27.08.2007 has, inter-alia, imposed penalty of ₹ 20 Lakh on Shri R.N. Shetty and penalty of ₹ 10 Lakh on Shri Vijay Venkatarao Kamat. Aggrieved by the same, S .....

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inst licence No. 0001145 dated 21.02.1990, and cleared the goods without payment of duty. On investigation, it was established that the goods were diverted to the local market from the port of importation (Kandla Gujarat) and never reached the factory premises of the Company, at North Karnataka, thereby contravening the conditions of the exemption notification inasmuch as the imported goods were not utilised for manufacturing the final products, but diverted into local market. The conditions of .....

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l and condition (g) ibid categorically stated that the imported goods or any portion thereof shall not be sold or loaned or otherwise transferred to any other person or utilised or permitted to be utilised or disposed of for any other purpose, read with conditions appended to Licence No. 0001145 dated 21.02.1990. 5. On careful consideration of the arguments, submissions of both sides including written submissions, case laws, and examination of records, it is observed that Shri R N Shetty was the .....

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or and an employee of the Company and that diversion of the goods were done by Shri R N Shetty, Chairman. Even if the same is accepted for arguments sake, it does not absolve him from his contraventions of the provisions resulting in defrauding the Public Exchequer. 6. As regards Shri R N Shetty, it is observed that Shri R N Shetty was the Promoter-cum-whole time Chairman of the Company. He was the Authorised Signatory, looking after all operations of the Company and Bank Accounts and all policy .....

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and Shri Vinayak D. Gavadi, Manager (Administration), clearly establish the role of Shri R N Shetty in defrauding the Public Exchequer and evasion of the duty. 7. As regards admissibility of statements, it is observed that the statements were recorded under Section 108 of the Customs Act, 1962. As per sub-Section 4 of Section 108, - Every such inquiry as aforesaid shall be deemed to be a judicial proceedings within the meaning of Section 193 of Section 228 of the Indian Penal Code (45 of 1860). .....

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r, and Shri Vinayak D. Gavdi, Manager (Administration) clearly establishes that both Shri R N Shetty and Shri Vijay Venkatarao Kamat are responsible for the said evasion of duty. 8. As regards the contentions regarding cross-examination of witnesses, it is observed that in the first round, the adjudicating authority had granted their request for the cross-examination but they did not appear for the cross-examination of witnesses. It is also observed from the impugned order that the appellants ha .....

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