2008 (12) TMI 111

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....heal, Jt. CDR, for the Appellant. None, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - All the appeals filed by the Revenue are against the same impugned order passed by the Commissioner (Appeals) and as such are being disposed off by a common order. We have heard Ms. M.I.J. Micheal, learned Jt. CDR on behalf of the Revenue. Nobody appeared for the respondent. 2. As per f....

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.... payment of duty, through a merchant exporter, the later executes a bond, undertaking to discharge the duty liability on these goods, in case they are not exported. Hence in this case, the duty liability shifts from the manufacturer to the merchant exporters. Accordingly, on the strength of the CT-1 certificates issued to him, the merchant exporter gets the goods cleared from the factory without p....

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.... has argued that since the department has not established any patent irregularity on their part, no penalty can be imposed on them under Rule 25. Export without payment of duty is covered under Rule 19 along with Notification 42/2001 (NT) read with Chapter 7, Part I of the Supplementary Instructions. As per these instructions, it will be the responsibility of the exporter to furnish the proof of e....

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....arge the obligation as surety and to pay up the duty, since they have undertaken to be a surety for the merchant exporters." 4. Revenue in their memo of appeal, has held that inasmuch as the goods were not actually exported, the department has right to recover the duty from the manufacturer and to impose penalty upon them. 5. After going through the impugned order passed by Commissioner (App....