2005 (2) TMI 700

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....S/Shri Kirtilal Shah, Naitesh Shah and Kaplesh Shah. It is engaged in the manufacture of Vitamin Pre-Mixes for animal feeding in its factory at Daman. For this purpose, the raw materials required are various Feed Grade Vitamins, Anti-Oxidant for stability, carriers like Silica, Calcium, Carbonate, Corn Gluten, etc. The raw materials, both imported and indigenous, are procured by purchases from the local market from various sources, including M/s. Sonam International. 3. It had purchased certain quantity of imported Poultry Feed Supplement - AV 110 from M/s. Sonam International of which 1,115 kgs. in 89 bags were lying in its factory. It appears that based on an information that M/s. Sonam International was importing goods of third c....

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....00/- and a Bond of Rs. 7,50,000/-. The Court also directed to draw 3 samples of the seized goods and to issue Show Cause Notice, in case of any adverse report. 7. The samples drawn on 8-11-2003 was tested by the Central Revenue Control Laboratory, New Delhi, and by its report dated 24-12-2003, it is found that the sample is in the form of White Granular Powder. It is composed of Vitamin-E absorbed over inorganic material. The percentage of ash (obtained) is equivalent to 42.3% by weight. 8. A Show Cause Notice dated 1-3-2004 was issued requiring the applicants to show cause as to why the seized goods should not be confiscated under Section 111 of the Customs Act, 1962 and why penalty should not be imposed under Section 112 o....