2010 (1) TMI 517

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.... for the petitioners has taken exception to the order to the extent it determines duty liability of petitioners to the extent of Rs. 33,72,641/- and after giving credits of the deposit made by the petitioners from time to time directs the petitioners to deposit the balance amount of Rs. 8,72,641/- within a period of 30 days from the receipt of the impugned order. 3. The learned Counsel appearing for the petitioners submits that the impugned order relates to 3 shipping bills whereunder the goods were sought to be exported, details of which are as under : (i)  9800 video Cassettes exported under Shipping bill No. 759127, dated 16-5-1997 valued at Rs. 10,64,923.00 (ii)  12600 video cassettes exported under Shipping bill No. ....

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....ected to produce the documentary evidence with regard to the user of the inputs/goods imported under the licence for manufacture of the goods exported or sought to be export by them. The petitioners could not produce any material so as to show that the goods which were exported were manufactured in their factory from and out of goods imported by them. During the course of visit by SSIB Officers of Mumbai Customs, after getting intelligence report, investigation revealed that the petitioners were exporting only blank cassettes. They did not use the imported input for manufacturing of the goods. That material was diverted to the open market. The Settlement Commissioner has taken into account all the facts and circumstances of the case togethe....