2017 (9) TMI 399

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....lousen, 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 conducted from various persons including t....

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....oner 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 the Appellants under section 112(b) of Customs Act, e1....