2009 (2) TMI 189

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....lant. Shri M.K.A.K. Mohiddin, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President].- Vide impugned order, the Commissioner of Customs has confirmed demand of duty of Customs of Rs. 10,72,471/- against M/s. Kandan Fashions and Rs. 21,85,182/- against M/s. Dhandapani Textiles in terms of Section 28 of Customs Act, 1962 along with interest and appropriated the same from the....

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....rsion of imported goods and only seek reduction in the quantum of fines and penalties. The two brokers challenge the finding that they were involved in the diversion of the imported goods. 3. We have heard both sides. The value of the goods imported by M/s. Kandan Fashions is approx. Rs. 36 lakhs and the fine imposed in lieu of confiscation of the goods is Rs. 3 lakhs. Having regard to the valu....

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....ent of 10-4-97, wherein he has admitted that he knew that the DEEC licences for the import of silk were not transferable and admitted having gone to Hosur on arrival of the imported goods from Chennai and taking the same to Bangalore for being handed over to Shri Bechan Mishra for sale and receiving commission in respect of all the consignments. Although ld. counsel vehemently argued that the stat....

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....ards Shri Laxmikant Todi, although he has not clearly admitted his involvement in the offence, he has been implicated by Sanjay Nopany who has stated that Todi agreed to buy the non-transferable licences @ Rs. 335/- per kg of yarn imported thereunder and that Todi intended and provided finance through Shri Bechan Mishra for the imports and also placed order for the imports. Therefore, the finding ....