2017 (9) TMI 399

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....port of readymade garments viz. Maxi, blousen, trouser for which they executed a B-17 Bond. The said company is indulged into clandestine clearance of duty free imported fabric in domestic area without payment of duty. The officers of Central Excise, Belapur-III Division, Belapur Commissionerate intercepted vehicle loaded with polyster fabrics. Detailed investigation was conducted and it was concluded that M/s Mayur Impex have diverted duty free imported Fabric in domestic market. Accordingly a Show Cause Notice was issued and the same was culminated into the adjudication order where Ld. Commissioner confirmed demand of custom duty to the tune of Rs. 43,80,653/- and also confiscated the seized goods. During the investigation inquiry was con....

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....umbai [1998(99) E.L.T. 245 (Tri.) The Ld. Commissioner also given reason for imposing penalty that these Appellants did not compy with various summons issued to them and did not appear before investigation officers. In this regard he submits that the department for non appearance against the summon, filed complaints before Chief judicial Magistrate, Thane under section 255 (1) of CPC as the offence are punishable under section 154 of IPC read with section 108 of Customs Act, 1962 & Section 14 of Central Excise Act, 1944, In the case of both Appellant Shri Govind Hariram Khubchandani and Shri Pawan Lulla as per order of Chief judicial Magistrate dt. 22.02.2013 both were aquitted. In these facts there is no material on record to penalize t....

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....d Shri Shahid-y-Quereshi who was involved into escorting of truck of imported fabric, I observe that though the call details show that the Appellants were in constant contact with Shri Shahid-y-Quereshi. However it could not be proved that these Appellants have physically received offended import fabric. In their statement recorded under Section 14 of Central Excise Act, 1944 / 1.08 of Customs ACT, 1962 there is no admission regarding the dealing of said offended goods. Merely on the basis of call details, it cannot be concluded that Appellant might have dealt with offended goods. These call details at the most lead to suspicion. However the same cannot take the place of tangible evidence. Therefore on the basis call details, the alleged gu....