2019 (7) TMI 967

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....he purpose for which it was imported, investigations were initiated, and resulted into issuance of show cause notice on 21.10.2003. In the notice, it is alleged that M/s D.D. Trading Co. has diverted the goods imported against 17 Bills of Entry valued at Rs. 2,73,72,439/- involving total Customs duty of Rs. 1,93,76,617/- and it is proposed to be recovered the said duty with interest and penalty on M/s D.D. Trading Co. and penalties on other co-noticees, besides confiscation of the goods. On adjudication, the goods were directed to be confiscated with an option to redeem the same on payment of fine and the demand was confirmed with interest and penalty of equal amount on M/s D.D. Trading Co. and penalty on other co-noticees, including the pr....

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....it was imported but clandestinely diverted it to the market at Surat. He has submitted that the transporters who were in touch with the Appellant for such delivery at Surat, in their statements made it clear that the Appellant has instructed them to deliver the product at Surat. It is his argument that even though the transportation of the goods was entrusted by M/s D.D. Trading Co., on paper for delivery at Mathura but the Appellants were fully aware of the fact that delivery of the consignments were to be at Surat instead of at Mathura. 5. Heard both sides and perused the records. The limited issue involved in the present appeal for determination is whether the penalty of Rs. 5.00 lakhs under Section 112(a) of Customs Act, 1962 is impo....