2011 (2) TMI 1052

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....sp; In this case, M/s. Satyam Garments, 100% EOU, imported 78114 Mtr. And 88289.32 sq.meter of Polyester Fabrics without payment of duty  under Notification No.53/97-Cus dated 3.6.97. It was alleged by the department that the goods imported by them have been cleared in the  domestic market without payment of duty showing as deemed export to M/s. Anikit Textiles and M/s. Shree Om Textil....

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....llant.  the ld. counsel submitted that in para 13 of the impugned order, the Commissioner has held that these exports do not have any bearing on the duty-free input of raw materials by M/s. Satyam Garments.   He further submitted that in sub-para 6 of para 13, the Commissioner has held that M/s. Ankit Textiles has abetted/tried to abet the fraudulent activity of M/s. Satyam Garments....

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....nbsp; M/s. Om Textiles filed the shipping bills which showed the exports of the goods received from M/s. Satyam Garments and M/s. Ankit Textiles has fabricated the Shipping Bills on behalf of M/s. Satyam Garments and they have actively supported M/s. Satyam Garments in committing  the offence. He, therefore, submitted that as per law they are liable to penalty under Sec.112 of the Customs Act....