TaxTMI 
TaxTMI 
2018 (12) TMI 1841
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.... free raw material namely, Polyester Fabrics of varying GSM b/w upto 250 gsm. to 280 gsm. The said goods were imported duty free pursuant to the advance licenses issued by the office of Jt. D.G.F.T., Mumbai with a condition that imported Polyester Fabrics should be used in manufacture of finished product Grey/Dyed Fabrics with embroidery and Ladies Long Coat with lining. The respondent got the advance licenses registered at Mumbai Customs and the above raw materials were accordingly imported by it. After clearance of the goods for home consumption, the DRI Officers, Mumbai Zone received specific intelligence to the effect that the importer and license holder M/s. Styale Corporation Ltd. does not have any manufacturing facility and the impor....
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....al memorandum that since the goods were imported against advance license and the benefit of exemption were extended to such imports, the said CHAs were responsible for due compliance of the requirement of conditions laid down in Notification No. 43/2002-CUS., dated 19-4-2002. Thus, Revenue has contended that those CHAs are exposed to the penal consequences provided under Section 112 (a) ibid. Further, Revenue has also contended that Shri Jagdish Sharma, Manager of the respondent was aware that the conditions of advance licenses were violated and accordingly, he should appropriately be penalised under the provisions of Section 112 (a) ibid. It has further been contended on behalf of Revenue that since the respondent had evaded payment of cus....
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.... he was well aware of the provisions of "Export and Import Policy" and accordingly, is exposed to the penal consequences provided under Section 112(a) ibid. We find that the Revenue has not brought on any iota of evidence to substantiate the fact of that the said employee of the respondent did any act or omission which have rendered the imported goods liable for confiscation. Since, the department specifically alleged that penal provisions have rightly been invoked against the said employee, the onus entirely lies with the Revenue to prove that the conditions of the statute have been contravened, justifying for invocation of Section 112 ibid. Thus, we are of the considered view that the non-imposition of penalty on Shri Jagdish Sharma in th....