TaxTMI 
TaxTMI 
2009 (3) TMI 828
X X X X Extracts X X X X
X X X X Extracts X X X X
....JDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The brief facts of the case are that, on 13-2-96, the Customs Preventive Branch, Delhi Commissionerate intercepted some goods of foreign origin in the form of rolls, from the godown of M/s. Nanya Imports & Exports Enterprises at Karol Bagh, New Delhi. Sri Arvind Gupta, partner of the company stated that the goods ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....,44,222/- under the provisions of Section 28 of the Customs Act, 1962. The notice was adjudicated by the Commissioner of Customs, who confirmed the demand and imposed penalty; The Tribunal set aside the adjudication order and remitted the case for fresh decision vide Final Order No. 1871 & 1872/98 dt. 22-9-1998, directing the importers to produce evidence to establish that they had sold the goods ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ioner (Appeals), Chennai extending the benefit of Notification without insisting on any proof of sale of the goods to traders in the leather industry, after considering the apex court's judgements in Handicrafts Exports, 1997 (93) E.L.T. 6 (S.C.) and Pecific Exports, 1998 (99) E.L.T. 488 (S.C.), we find that the above plea is not tenable for the reason that the remand order of the Tribunal specifi....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... to imported goods and not related to goods imported under the Bill of Entry dt. 30-1-96. There is no correlation between the contents of these affidavits and the goods mentioned in the Bill of Entry, with reference to invoices/packing lists etc. The invoices of M/s. Foot Connections and M/s. Multy Leathers also cannot be related to the goods covered by the Bill of Entry under which the appellants....