2017 (5) TMI 1072

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....ra, A.R. for the Respondent-Revenue Per: Dr. D.M. Misra Heard both sides. These appeals are filed against the Order-in-Original No.3/MP/DAMAN/2009 dated 30.6.2009 passed by the Commissioner, Central Excise Customs & Service Tax Daman. 2. Briefly stated the facts of the case are that the appellants are 100% EOU engaged in the manufacture of Agro Chemicals. The appellants had imported 18000....

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....e goods were confiscated with an option to redeem the same on payment of fine of Rs. 30,00,642/-; also personal penalty of Rs. 13,48,832/- was imposed on Shri Anantha Krishnan. Hence, the present appeals. 2. Ld. Consultant for the appellants submits that the imported consignment was wrongly dispatched by the overseas supplier, a fact which was later admitted by the said supplier and they agreed....

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....o the show cause notice by enclosing all the export documents, however, erroneously, the ld. Commissioner recorded a finding on the basis of a letter dated 23.6.2009 of the jurisdictional officer that no permission for re-export of the goods was granted to the appellants. It is his contention that since the Department has allowed re-export of the goods and the same were exported, therefore, in vie....

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....8.2.2008. 5. Heard both sides and perused records. It is not in dispute that the appellants had imported 18000 kgs. of Meta Phenoxy Benzaldehyde of Indian origin declaring the same as of Chinese origin. It is also not in dispute that the appellant was not of aware of the fact that the goods supplied by the overseas supplier was of Indian origin and not of Chinese origin. Later, realizing the mi....