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M/s. Vini Exports Pvt. Ltd., M/s. Navrang Shipping Pvt. Ltd. Versus Commissioner of Customs, (Import)

2017 (9) TMI 761 - CESTAT CHENNAI

Mis-declaration of goods - woven fabrics and not fully knitted fabric - appellant diverted the imported consignment for other than intended purposes - N/N. 94/2004 dated 10.9.2004 - Held that: - The evidence brought out in the impugned order clearly establishes that the import consignments have been mis-declared regarding the contents of the goods. In fact, have been diverted to places other than the ones entered in the license. We find that belated attempt by the main appellant to bring in the .....

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e of the CHA in the above mentioned violations concluded that such action on the part of the second appellant will attract penal consequence - penalty upheld. - Appeal dismissed - decided against appellant. - C/386 & 387/2008 - Final Order No. 42041-42042 / 2017 - Dated:- 13-9-2017 - Ms. Sulekha Beevi C.S., Member ( Judicial ) And Shri B. Ravichandran, Member ( Technical ) Advocate for the Appellant Shri B. Balamurugan, AC (AR) for the Respondent ORDER Per B. Ravichandran These two appeals a .....

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re cleared and also based on follow-up investigation, the Revenue proceeded against the main appellant to demand and recover customs duty by disallowing the exemption as above. The allegation against the main appellant is that they have mis-declared the goods which on examination was found to be mainly woven fabrics and not fully knitted fabric. Further, the consignment note recovered from the lorries to transport goods, indicated addresses which are not the authorized address for actual use by .....

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d shall not be sold or transferred to any other person. The notification also stipulates that the details of name and address of the supporting manufacturers are to be clearly mentioned in the licence and the bond executed by the importer should bind themselves for fulfillment of various conditions in the notification. The proceedings initiated against the appellants concluded by the impugned order. The original authority upheld the charge of diversion of imported cargo and demanded the duty for .....

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econd appellant (CHA) in terms of Section 112(b) of the Customs Act, 1962. 3. When the case is called, none appeared for the appellants. On perusal of the appeal records, we note that these appeals were listed on many occasions and none appeared on behalf of the appellants in spite of notice. The appeals were listed for hearing on 2.3.2017, 24.8.2017 and 6.9.2017. When the matter was listed on 6.9.2017, as a last chance another adjournment was granted to today. We were informed that Registry als .....

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f customs duty. It is, further, submitted that there is no need for the importer-manufacture to register with the central excise department. The conditions of Notification No. 94/2004-Cus. have not been violated. It is also submitted that the amendment in the license made by Jt. DGFT in 2006 should be considered retrospectively. Finally, the main appellant submitted that technical breach of any condition could not be held against them. The second appellant (CHA) in their appeal submitted that th .....

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h the lorries loaded with imported goods at CFS, earlier consignments reached unauthorized address, non-existence of facility of own manufacture in the said address, statement by various persons connected with the import, terms of license clearly will establish that there is a serious case of violation of conditions of notification and import license. It cannot be called as a procedural violation. Any amendment carried out in the license in 2006 will have no implication for cases of past import .....

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ition and certain amendments carried out in the license much later. We find that the import consignments were allowed, assessed and cleared without payment of duty based on a due import license issued by DGFT and in terms of exemption Notification No. 94/2004-Cus. The evidence brought out in the impugned order clearly establishes that the import consignments have been mis-declared regarding the contents of the goods. In fact, have been diverted to places other than the ones entered in the licens .....

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