2005 (6) TMI 341

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.... as the Revenue) for withdrawing the immunity granted to M/s. Frost International Ltd. (hereinafter referred to as the respondent) in terms of Final Order No. 71/2004-Cus., dated 23-11-2004 [2005 (182) E.L.T. 272 (Sett. Comm.)]. 2. The facts of the case are covered in full details in the Final Order dated 23-11-2004 (supra). The facts relevant for this order are that the respondent was misusing the Advance Licence Scheme by exporting inferior substitute material misdeclaring it as Garlic Powder. Intelligence also suggested that the goods imported duty free under the Advance Licence obtained by the respondent viz. Garlic (bulbs) had been diverted and sold in the domestic market for profit in violation of conditions of the said Advanc....

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....inst the respondent. The ld. Dy. Director further went on to argue that the respondent has suppressed these material facts before the Commission and mislead the Commission by stating that it had been cheated by the supporting manufacturers. Consequently, the immunity granted to the respondent from payment of interest in excess of 10% p.a. and from fine, penalty and prosecution may be withdrawn. In reality no manufacture took place. After import, the goods were straightaway diverted into the local markets at Chennai & Mumbai. There was no cheating by the supporting manufacturers. Since the goods involved were worth crores of rupees it could not be believed those were handed over to supporting manufacturers without any verification about the ....