2015 (12) TMI 171

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....appeals are arising out of common issue and single adjudication order. 2. The main applicant M/s. Silkfab Exports imported 'Mulbery Raw Silk and Dupion Yarn' under 2 advance Licences No. 07100000798 dated 23.07.1998 and No. 0710002702 dated 20.01.2000. DRI issued SCN dated 19.12.2001 alleging for diversion of imported goods not used in the manufacture for export purpose. The adjudicating authority in his order dated 27.02.2013 denied the benefit of customs Notification No. 48/1999-cus dated 29.04.99, confirmed the demand of customs duty of Rs. 61,85,130/- along with interest and also imposed equivalent penalty on M/s. Silkfab Exports and also imposed penalty of Rs. 6,00,000/- on Shri Mahesh Khemka, imposed penalty of Rs. 5,00,000 on ....

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....y on suo motto on Shri Mahesh Khemka, once penalty imposed on the firm partner is not liable for penalty. 4. Ld. Advocate appearing on behalf of the other applicants Shri Kamal Kumar Lilha and on Shri Mohammed Ameer reiterated the grounds of appeal and pleaded for waiver of pre-deposit of penalty amount. 5. Ld. AR reiterated the findings of the adjudication order and submits that the main applicant M/s. Silkfab Exports diverted the entire quantity to M/s. A-One Silks hold by Shri Kamal Kumar Lilha. In turn sold to Shri Ram Chandra Joshi. The main applicant never manufactured any goods diverted the imported raw silk and dupion to local market under advance licence but procured the goods from the open market and exported it. They have n....