2019 (8) TMI 1574

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....lk Mill Pvt. Ltd., Raipur under Export Promotion Capital Goods Scheme (EPCG Scheme). The capital goods imported by M/s. Kasare Vanya Silk Mill Pvt. Ltd. were cleared at the zero rate as per the provision of Notification No. 102/2009-Customs, dated 11-9-2009. A show cause notice dated 28 February 2017 have been issued to M/s. Kasare Vanya Silk Mill Pvt. Ltd., where the appellants are also co-noticee for penalty under Section 112B of the Customs Act, 1962. Primarily there are two allegations against the appellants (i) that the CHA firm M/s. Bharati Freight Forwarders Pvt. Ltd. have facilitated M/s. Kasare Vanya Silk Mill Pvt. Ltd. in clearing their goods in respect of bill of Entry No. 7728917, dated 22 August, 2012 and bill of Entry No. 7774....

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.... order-in-original. The Learned Advocate appearing on behalf of the appellants have contested that they have undertaken the task of clearance of the import consignments on the basis of the documents provided by the importer to them. The availability of the value under the EPCG licence was also provided by the importer and it is a matter of record that EPCG licence is first to be registered with the particular custom house and the value of the import consignment is debited from the licence value of the EPCG at the time of the import of capital goods. It is also a matter of procedure that if any import consignment is to be cleared from a custom house which is other than where EPCG licence is registered the release advice for the required valu....

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.... were required to keep an account of duty saved under EPCG licence and they could have stopped the misuse of the EPCG authorization letter which led to over-utilization of the EPCG value; (b) that they have abetted the diversion of machinery imported under EPCG licence at zero rate of duty without fulfilment of the export obligation. From the record of the appeal, we find that the Department has not adduced any concrete evidence to prove that the appellants have helped the importer namely M/s. Kasare Vanya Silk Mill Pvt. Ltd. in the diversion of duty free imported capital goods without fulfilment of the export obligation. We understand that the role of the customs clearing agent is limited to the clearance of the import consignment from the....