2014 (1) TMI 970

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....ants M/s. Trisuns Chemical Industry Ltd. (TCIL) and its director Shri Liladhar T. Khushlani, argued that 500 MT of Caster Oil exported by TCIL under S/B No.915, dt. 12.01.2004 was their own manufactured Caster Oil and was not outsourced from any DTA unit. It was strongly argued that no investigation whatsoever has been done to the effect that 500 MT of Caster Oil exported under S/B No.915, dt. 12.01.2004 was outsourced by TCIL and directly exported from any DTA unit. It was also his case that it is wrongly alleged in the show cause notice and the adjudication order that delivery challan dt. 11.01.2004 was back dated. He made the bench go through para 7 of his reply dt. 26.02.2008 to the show cause notice and argued that there is no irregula....

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....as argued by the learned AR that this appellant co-mingled the Caster Oils of different exporters in his Tank No.CRL-104 without prior permission of the customs officer in contravention of the provisions of para 18(c) of the Appendix-14-II of Export and Import Policy 2002-07, Section 11(1) of the Foreign Trade Development Regulation Act, 1992. 5. Heard both sides and perused the case records. In the present proceedings against TCIL and its director the issue involved is whether penalties are required to be imposed upon them for violating the procedural violations prescribed under Section 11(1) of the Foreign Trade Development Regulation Act, 1992 read with para 18(c) of the Appendix14II of Export and Import Policy, 2002-07 and Section 34....