2010 (9) TMI 410

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....lant.  [Order per : B.S.V. Murthy, Member (T)]. - M/s. Fortune Filaments Pvt. Ltd. (respondent) is engaged in the manufacture of sizing yarn out of indigenous as well as imported PFY. During a visit to the respondent's unit and search conducted, a total quantity of 21,004 Kgs of PFY of foreign origin were seized since the respondent unit could not produce duty paying documents, After inves....

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....antity of 21,004 Kgs. of imported yarn can be discussed under four categories. (i)      1378 Kgs. of TBR 50/36 packed in cartons with label "Globex Amlon 50D/36D F/14126 Kgs. Nt Wt, made inMalaysia". (ii)    Annexure-B covers 300 cartons containing quantity of 7800 Kgs. of which was first detained and thereafter seized. (iii)   Annexure-C covers....

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....broker Shri Rajeev Birla. 5. As regards to the goods covered under item no. (ii) above, zerox copy of bill of entry No. 12916 was produced by the respondents on the day of visit of the Central Excise Officers. On the basis of that the officers concluded that the PFY of 50/36 D (TBR) was tallying with the description and number of cartons, but in absence of original bill of entry and other re....

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....espondent unit which was cleared from their godown atDamanand Shri Pradeep Poddar was middleman/broker for the transaction. In the case of other three items also facts are similar since supplier and broker admitted having supplied and gave copy of bill of entry. 6. As can be seen from the above, the person in possession, the respondent has produced a copy of the bill of entry and also has in....