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penalties u/s 112(a)/114AA of the Customs Act - duty free import of the raw Lead Ingots for manufacturing diverted to local market - goods were transported from ICD, Loni to Kathua via New Delhi with proper documents issued by the transporters - no investigation to transporters, no other evidence, even the revenue is not disputing export of lead alloys by appellant - Admittedly, lead alloys cannot be manufactured from Vacuum - demand not sustainable
penalties u/s 112(a)/114AA of the Customs Act - duty free import of the raw Lead Ingots for manufacturing diverted to local market - goods were transported from ICD, Loni to Kathua via New Delhi with proper documents issued by the transporters - no investigation to transporters, no other evidence, even the revenue is not disputing export of lead alloys by appellant - Admittedly, lead alloys cannot be manufactured from Vacuum - demand not sustainable
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