2008 (7) TMI 636

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....0/- (Rupees One Crore Sixty Seven Lakhs Two Thousand Five Hundred) under Section 111(o) of the Customs Act. However, the said goods are not available for confiscation. (ii)     I order confiscation of 16161 pcs. of various items of utensils as detailed in para 35 as above under Section 111(o) of the Customs Act, 1962 claimed to have been manufactured in contravention of the advance licenses scheme. However, I allow them to redeem the goods on payment of Rs. 25,000/- (Rs. Twenty-five thousand) under Section 125 of the Customs Act. (iii)    I confirm demand of Rs. 60,20,250/- on the quantity of 167.025 MT of SS Coils diverted in violation of provisions of Customs notification No. 48/99 dated 29-4-99 read w....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ey were having advance licence to import stainless steel coil with an obligation to use the same in the manufacture of stainless steel utensils and to export the same. The appellants purchased S.S. coil from M/s. Metal Sales Corporation on high sea sales basis and due to shortage of space, the same was stored in the premises of M/s. Goel Tin & General Industries. Contention is that whatever raw material is required for manufacture of goods the same is taken from the store of M/s. Goel Tin & General Industreis, therefore, it cannot be said that the imported raw material has been diverted and not used in the manufacture of specified goods. 3. Learned Counsel appearing on behalf of the Shri Sanjay Jain, partner of Metal Sales Corporation....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f duty on the condition that same will be used for specified use, therefore, onus is on the appellants to show that the same is used in the manufacture of specified goods as per terms and conditions of advance licence. The appellants failed to show that the imported raw material is used in the manufacture of specified goods, therefore, impugned order demanding duty and imposing penalty is rightly passed. In respect of penalty imposed on Shri Sanjay Jain contention of the Revenue is that the goods were imported by M/s. Metal Sales Corporation which were sold on high sea basis but subsequently and sent to one M/s. Goel Tin & General Industries who is job workers of Laddan Steelware Mfg. Co. As per condition of advance licence, as there is no ....