2001 (9) TMI 1063

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t. Shri J.M. George, DR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The appellants herein who are manufacturers/exporters of woollen carpets were issued an Import-Export Passbook No. 0000142 dated 22-2-89 for duty free import of certain dyes and chemicals used in the manufacture of woollen carpets under the Passbook Scheme. They commenced export under the ab....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... other consignments, he has held that the sale of 9 out of these 15 consignments was to actual users which was permissible under paragraph 244(ii) of the Import Export Hand Book provided intimation was given to the Licensing/Customs authority within 15 days of the transfer of the goods, and has held that non intimation within the period stipulated was only the technical breach, not resulting in th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....is that the extended period of limitation is not applicable to the facts of the present case since the consignments in question were cleared by the Customs authorities under Section 47 of the Customs Act on proper scrutiny and after satisfaction that the appellants were entitled to exemption from payment of duty under Notification No. 117/88. They further submit that the charge of suppression is n....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....990 has been raised by the show cause notice dated 8-8-1994. The notice only makes a bald allegation that the appellants have suppressed the facts without bringing out as to what facts were suppressed by the importers. The Commissioner has also not dealt with the defence that the goods were cleared only after the order under Sec. 47 was passed. Neither the notice nor the order give any details as ....