2015 (12) TMI 173

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....lation of provisions of the Target Plus Scheme and Customs Exemption Notification No. 32/2005-Cus. dated 08.04.2005. Target Plus Scheme Licences are non-transferable under the category 'Merchant Exporter' with actual user condition. On intelligence a search was conducted at the premises of the importer Shri Rajesh Gupta, Proprietor of M/s. J.P. Enterprises, and some incriminating documents were seized in connection with dispatch of duty free imported goods to the job workers for cutting the papers in different sizes as per buyer's requirement. As per the condition stipulated in TPSL they did not declare the name of the job workers. Their buyer at Kolkata was Oxford Paper & Board and Chennai M/s. Amit Impex. Shri Amit Kumar Jain, Pro....

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..... 10,00,000/- on Shri Sushanta Kumar Chaudhuri under Section 112 (b) of the Customs Act. He also imposed a penalty of Rs. 20,00,000/- on Shri Amit Kumar Jain, Proprietor of M/s. Amit Impex under Section 112(b) of the Customs Act. 2. Ld. Advocate Shri S. Krishnanandh appeared on behalf of Shri Amit Kumar Jain on 02.02.2015 and submits that the appellant is a High Sea Seller of the goods and the buyer thereof was J.P. Enterprises whose proprietor is Shri Rajesh Gupta. They are situated in Siliguri. The goods sold by the appellant to the buyer was subjected to processing of cutting which amounts to "manufacture" and such cutting was done both in Chennai as well as in Kolkatta. Upon such process was done, the goods came back to the appellant....

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....ation of fraud and the impugned order travelled beyond the scope of SCN wherein the adjudicating authority held wilful misstatement and suppression of fact. He pleaded for remanding the case to the adjudicating authority on the ground of principles of natural justice without any pre-deposit. Regarding penalty on Shri Sushanta Kumar Chaudhuri, ld. Counsel submits that applicant has played the role only as an employee of V.K. Udyog. Ltd. Hence penalty is not imposable on him. He relied on the following decisions:- 1. Lakshman Exports Ltd. Vs. CCE. 2002 (143) ELT 21 (S.C.) 2. CCE, Meerut Vs. Parmarth Iron Pvt. Ltd. 2010 (260) ELT 514 (All.) 3. Goyal Tobacco Co. Pvt. Ltd. Vs. CCE (2015) 315 ELT 460 (Tri.-Del.). Ld.....