2019 (4) TMI 1276

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Revenue ORDER Per Bench : The appeal is filed against the Order-in-Original No. 29/Commr/CE/KOL-III/2008-2009 dated 29.10.2008. When the appeal was called today none appeared on behalf of the appellant. It is further seen from records that the appellant has not bothered to represent during the earlier hearings fixed on 13.12.2010 and 09.07.2018. Since the appeal is very old and cannot....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... goods imported without payment of duty under Customs Notification No.52/03-Cus dated 31.03.2003 were diverted in the market without utilizing the same for manufacture of products for export. In the course of investigations it was revealed that EOU had shown export of readymade garments to Bangladesh by some merchant exporters namely M/s. Renuka Enterprise, M/s. Libas India and M/s. Overseas Tradi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er persons against the impugned order stand dismissed by the Tribunal. In the present appeal M/s. Libas India have agitated against the penalty imposed on them. 5. M/s. Libas India has argued in the appeal that the penalty imposed on them was totally unjustified. It is submitted that they have entered into agreement with the EOU only for earning 3% commission. It is claimed that the goods came ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....report dated 22.10.2008 from the Commissioner of Customs, Dhaka, Bangladesh that no goods were imported into Bangladesh in conformity with the exports shown to have been made by M/s. Libas India. It is also admitted position that M/s. Libas India have never seen or inspected the goods for which they issued export documents as merchant exporter. 7. The DRI investigations established the role pla....