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TMI Blog2019 (6) TMI 1033X X X X Extracts X X X X X X X X Extracts X X X X ..... d by Commissioner of Customs, Noida, vide which he has confirmed duty of Customs to the extent of Rs. 60,97,885/- against M/s Bharat Udyog along with imposition of penalty of identical amount in terms of Section 114A of the Customs Act. In addition, penalty of Rs. 1 lakh stands imposed upon the said appellant in terms of Section 114AA of the Act. Further, the Commissioner has imposed penalties of varying amounts on the other appellants, in terms of Section 112(a) as also under Section 114AA of the Customs Act. The said appellants are either the partners of M/s Bharat Udyog or of the M/s Grape Marketing Pvt. Ltd., seller of imported goods on high sea sale basis or the director of the said M/s Grape Marketing Pvt. Ltd. 2. After hearing both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y bound to pay customs duty in respect of the balance quantity of Remelted Lead Ingots, which could not be utilized by them for the export purposes. Accordingly, they paid duty to the tune of around Rs. 40 lakhs in respect of the balance quantity which could not be utilized by them, along with interest etc. 4. Subsequently, investigations were initiated against the appellants and as a result, revenue entertained a view that the entire consignment of imported Remelted Lead Ingots was diverted in the local market and the same was never transported to Kathua in the appellants factory. As such the revenue alleged that inasmuch as the entire quantity imported by the appellant has not been utilized by them for the export purposes, they are unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant through account payee cheques and goods were transported in 34 trucks. The same passed through toll post at Lakhanpur and toll receipts were issued by the state tax authorities, which were placed before the adjudicating authority, who has not even referred to the same. Further, on reaching the factory premises at Kathua the department was informed, goods were duly accounted for in RG-1 register and the goods manufactured by them were shown in the ER-1 monthly returns. Further, the appellant had admittedly exported the goods to the extent of 103.76 MT of lead alloys manufactured by them and this fact is not being disputed by the revenue. As such he submits that in the absence of any allegations to the factum of export of goods, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arance of the lead alloys ingots from the godown of M/s Grape Marketing Pvt. Ltd. The said deponent was neither examined by the adjudicating authority nor by the appellant during the course of adjudication and as such the reliance on the said sole statement of Shri Ved Nath Tripathi is neither justified nor warranted. 8. Apart from the above, revenue has not been able to bring on record any other evidence to establish its case. On the contrary, we note that the goods were transported from ICD, Loni to New Delhi and from New Delhi to Kathua under the cover of proper documents issued by the transporters. Revenue has not bothered to investigate the transporters and record the statements of their representative so as to establish beyond doubt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no evidence of receipt of consideration by the appellant from the so called local buyers of lead ingots. In the absence of all these evidences, we are of the view that the impugned order confirming the demand of duty against the assessee and imposing penalties upon various appellants is unsustainable. 9. Inasmuch as, the appellant has accepted their liability in respect of that quantum of imported lead ingots which could not been utilized by them for export of the goods and had already discharged duty liability to the tune of Rs. 40 lakhs approximately, we are of the view that the balance confirmation of demand would not sustain. Accordingly, the impugned order is set aside except to the extent of admitted liability by M/s Bharat Udyog a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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