2016 (1) TMI 1003

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ner : Mr. Piyush Kumar, Advocate And Mr. Umang Srivastava, Advocate For the Respondent : Mr. Ranjan Khanna, DR ORDER PER MR. R.K. SINGH : Appeals are filed against Order-in-Original dated 28.05.2013 in terms of which the impugned goods, i.e., readymade garments, leather goods, etc. valued at Rs. 12,93,50,999.40 were held to be liable to confiscation though were not confiscated as the s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d order. 3. Ld. counsel for the appellants did not contest the allegation that the supporting manufacturers either did not exist or did not manufacture the impugned goods and were mere traders. It pleaded that in an identical set of facts and circumstances in the case of Kultar Export Vs. CC (Export) [2013 (298) ELT 461 (Tri.-Del.)], CESTAT held that when the goods were acquired from the open m....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ferred thereagainst. In the cases of AKS Apparels Vs. Union of India in W.P.(C) No.2548/2013, dated 03.09.2013, Delhi High Court followed the order in the case of CC Export Vs. Kultar Export (supra) and extended the same relief. 4. Ld. Departmental Representative, on the other hand stated that CESTAT decision in the case of Kultar Export (supra) is distinguishable in-as-much-as in the present c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s is evident from para 4 of the CESTAT order in that case. The natural corollary of the fact that there were no supporting manufacturers is that the impugned goods were purchased from the traders, i.e., open market as was the case in the case of Kultar Exports (supra). We find that CESTAT in the case of Kultar Exports (supra) has analysed the matter in detail to arrive at a conclusion that even in....