TMI Blog2017 (12) TMI 563X X X X Extracts X X X X X X X X Extracts X X X X ..... und to be non-existent - Held that: - Appellant no where brought out existence of any machinery or infrastructure facility of its own carrying out manufacturing activity. Nor it proved existence of manufacturing facility of supporting manufacturer - It has not come out with clean hands to establish it claim that the goods imported were not diverted to the market - appeal dismissed - decided agains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a R. Bhatt, Director of the appellant exporter M/s Maccnair Exports Pvt. Ltd. (MEPL) deposed before the Customs authorities that imported goods were channelised to the market without being used in manufacture. 3. Revenue submits that the goods imported under DEEC Scheme cannot be sold, transferred, disposed or otherwise dealt by the manufacturer in terms of para 47 of Import and Export Policy - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision of the Tribunal cited by the Advocate will apply only when the facts are identical and not otherwise. (a) The goods valued at ₹ 1,72,04,853/- are liable for confiscation under Section 111(o) read with Notification No. 159/90 dated 30.03.1990. Since the goods are not available for confiscation, a fine of ₹ 1,00,00,000/- (Rupees one crore only) is imposed in lieu of confis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... utting the charges leveled by Revenue it has tried to draw sympathy through pulpable reasons stated therein. It has not come out with clean hands to establish it claim that the goods imported were not diverted to the market. Therefore there is no necessity to intervene to the order impugned. Accordingly all the 3 appeals are dismissed. (Dictated and pronounced in the open Court) - - TaxTM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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