2003 (8) TMI 276

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....R, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The appeal is against the order of the Commissioner imposing penalty of Rs. 2.5 lakhs on V. Rama Rao for act or omission in his capacity as a Director of P.J. Pipes and Vessels Ltd. 2. The Commissioner has passed common orders demanding duty from P.J. Pipes & Vessels Ltd. on a consignment of steel sheets that it import....

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....mported goods were not utilised in the manufacture of thread protector for casing by supply to Oil and Natural Gas Corporation this being the basis upon which the exemption of duty was claimed and granted. The appellant had not even signed the declaration in the bill of entry filed for the import of the goods. The orders for the goods were placed by Vohra, who had also signed the application to th....

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....t, the importer had supplied to ONGC the thread protector made out of indigenously material. The appellant was not a metallurgist or otherwise qualified in this regard. Therefore, unless it can be shown that his certification that the imported goods were used for making the thread protector supplied to ONGC was made despite his being aware that this was not the case, that fact cannot be held again....