TaxTMI 
TaxTMI 
2000 (5) TMI 419
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....Roy Chowdhury, Advocate Assisted by P. Mookherjee, Advocate, for the Respondents. [Order per : Archana Wadhwa, Member (J)]. - Vide the impugned Order, the Commissioner of Customs (Prev.), West Bengal, Calcutta has confirmed the demand of duty of Rs. 1,31,36,865.00 against the main applicant firm, M/s. Tejas Exports and has imposed a personal penalty of Rs. 10.00 lakh upon them. Shri Amit Agarwa....
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.... Customs Duty on the said duty-free imports. 3. He has also observed that this fact has been admitted by the applicants that the export obligations under the D.E.E.C. Scheme have not been fulfilled by their firm, but they have applied for extension of the export obligation period to the D.G.F.D. The adjudicating authority observed that apart from making the above statements, no evidence was ....
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....ed for by them or has been granted to them, learned Advocate, Shri Das agreed that there was no such move on the part of the applicants. He has, however, submitted that imposition of separate personal penalties upon the Proprietor of the applicant firm as also upon the Company was not justified. 5. We have also heard the Advocates for the other applicant. 6. Shri N.C. Roy Chowdhury, le....
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....ulfilled by them. In view of this clear admission, the applicant firm has become liable to pay duty on the raw-materials imported by them under the Advance Licences and in terms of Notification No. 204/92-Cus., we agree with the learned Advocate for the Revenue that the reasons for not exporting the goods, as placed by the applicants, are not important. What is relevant is non-fulfilment of the ex....