1996 (3) TMI 324

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... for the Appellants. Shri Krishnamurthy, JDR, for the Respondents. [Order per : P.K. Desai, Member (J)]. -  For hearing the applicants' Appeals on merits, M/s. World Wide Traders are required to deposit a sum of Rs. 15,17,486/- (Rupees Fifteen Lakhs Seventeen Thousand Four Hundered Eighty Six only) towards the duty. Whereas the Appellants Shri M.A. Salam and Shri Sadiq Ahmed the Part....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... a demand on the ground that the goods imported were not utilized in the export product, and were diverted to the open market and for this, reliance is placed on the statement of one Mr. Devraj Behal recorded in the year 1991 and also the statement of Mr. Shrimankar C.H.A. where diversion of the goods and purchase of the same of Mr. Devraj Behal is alleged to have been admitted. Shri Balani submit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....edure and Para 389-390 in particular, he submits that at the time of closure of the DEEC Book, all aspect have to be taken into consideration and when books have already been closed, after the alleged statement of Devraj Behal [was] recorded, the presumption is that department had satisfied themselves of the due compliance with the provisions in relation to the goods imported as otherwise, they wo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ave been brought to the notice of Department at the time of closure of the books and that by itself, constitutes an act of suppression entitling the Department to invoke the extended period. He also submits that the documents produced have been rejected by the authority below, after due scrutiny and prima facie, it can not be said that the appreciation by the said authority was not proper. As rega....