2005 (12) TMI 369

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....r Section 112(a) of the Customs Act, 1962. The show cause notice proposed recovery of duty alleging that the appellants imported plastic granules and cleared the same, duty free, against the advance licence and thereafter sold them in the domestic market, instead of utilizing them in the manufacture of finished goods, which was in contravention of the conditions stipulated in the advance licences; however, in view of the waiver of end-use condition by the Advance Licensing Committee meeting 29/99, dated 4-2-99, subject to fulfilment of stipulated export obligation, the Commissioner considered the issue as to whether the export obligation under the above-mentioned licence had been fulfilled and found that it was not fulfilled and hence confi....

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.... board, which are not the subject-matter of the present SCNs, the balance amount for plastic granules is mentioned as Rs. 19,53,955/-. Since it is not even the case of the company concerned that there is any documentary evidence to show completion of balance export obligation of 38.24%, the duty to the extent of 38.24% of Rs. 19,53,955/-, which works out to Rs. 7,47,192/- deserves to be confirmed. This amount has been arrived at by eliminating the import duty of Card Board, preservatives and citric acid, which have been imported to the extent of 100% but there is no allegation of diversion thereof. But the customs authorities and the licensing authorities shall have the full freedom to demand duty on the material imported in excess, with re....

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....import done     Qnty. in MT CIF Value Qnty. in MT CIF Value Rs. US $ Rs. US $ 1. Kraft Paper other than Ivory Board 45,000 0 0 Nil Nil Nil 2. Card Board other than Ivory Board 36,750 0 0 36,177 634053.00 19898.00 3. HDPE/PP Granules 85,000 0 0 80,000 1419895.00 45004.60 4. Preservatives (Citric Acid/Sorbic Acid/Absor-bic Acid) 93,750 0 0 93,750 2855098.00 90334.39 5. Fishery Net 1,25,000 0 0 Nil Nil Nil   Total 3,85,500 15000000 468750 209,927 4909046.00 155236.99 II. Export Sl No. Description Total Export obligation Actual Export Done ....

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.... Date Description Qnty. in MT FOB Value           In Rs. In US $ 1. 532316 7-10-94 Whole Kingfish Gutted 21.000 125212.00 40093.00 2. 486691 14-10-94 Whole Kingfish Gutted 20.863 1311259.00 41987.15 3. 486816 14-10-94 Whole Kingfish Gutted 20.863 1285012.49 41146.70 4. 487950 18-10-94 Whole Kingfish Gutted 21.327 1226972.00 39288.20 5. 490993 27-10-94 Whole Kingfish Gutted 19.090 1077854.00 34546.60 6. 493438 7-11-94 Whole Kingfish Gutted 19.090 1078928.60 34547.82 7. 495955 15-11-94 Whole Kingfish Gutted 19.090 1076839.00 34514.00 8. 541849 ....

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....1-95 Seerfish whole 24.880 899503.00 28830.22 26. 405699 23-1-95 Ribbonfish whole 25.000 488271.40 15649.00 27. 406211 24-1-95 Ribbonfish whole 25.000 480490.00 15400.00 28. 406624 25-1-95 Whole cleaned Squid/ cuttlefish 13.500 861185.00 27602.08 29. 406939 25-1-95 Frozen Squid Tube 14.000 890955.00 28556.25 30. 407120 27-1-95 Squid Tentacles 13.500 422145.00 13500.00 31. 407820 30-1-95 Frozen Silver Croaker 24.300 300301.00 9625.03 32. 407822 30-1-95 Frozen Silver Croaker 24.700 273894.00 8778.65 33. 408249 31-1-95 Whole Kingfish 18.909 1109112.00 35548.46 34.....