TaxTMI 
TaxTMI 
2004 (1) TMI 586
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....Sekhon, Member (T)]. - The appellant was issued a show cause notice dated 7-8-89 to show cause to the Additional Collector, Vadodara Collectorate why penalty under Section 112(a)(ii) of the Customs Act, 1962 need not be imposed for having abetted Shri R.P. Mehta, Shri J.R. Mehta, Shri H.R. Mehta partners of M/s. Texto Plast Industries, Daman in the removal of Metallic Polyester Films import....
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....he appellant and after considering the submissions and relying on the statements found :- "From the above facts, it is proved that the goods in question were removed clandestinely and surreptitiously by the licence of bonded warehouse of used in the production of their export product namely 'Dobby designed Polyester Film'. These smuggled goods namely Polyester Film were sold to Shri J.M. Doshi an....
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....polyester films of foreign origin which were to be used by M/s. Texto Plast, 100% EOU, in the manufacture of 'dobby designed polyester films' to be exported in terms of their export obligations of 100% EOU scheme, and the same were sold by them in contravention of the provisions of the Customs Act and as such I firmly hold that Shri Jayant M. Doshi along with M/s. Texto Plast, Daman, Shri R.P. Meh....
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....k of 'Polyester Tracing Film'. The documents of imports show goods imported as 'Metallic Polyester Film'. There is no finding arrived at by the learned adjudicator that "Metallic Polyester Film" and "Polyester Tracing Film" is the same entity. Therefore receipt and disposal of the warehoused goods which are as per the Revenue's case itself are "Metallic Polyester Film" by the appellant cannot be e....