2024 (6) TMI 639

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....ppellant : Mr. Jas Sanghavi i/b. M/s. PDS Legal. For the Respondent : Mr. Jitendra B. Mishra i/b. Mr. Padmakar Patkar. P.C. 1. These appeals have been filed impugning an order dated 19th May 2017 passed by the Customs Excise and Service Tax Appellate Tribunal (CESTAT) confirming the order passed by the Commissioner of Central Excise, Thane and dismissing appellant's appeal. 2. Appellan....

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....Oriental Units. The clearance has been of goods that were not in conformity with the permission granted under the foreign trade policy and hence goods were liable for confiscation as ordered by adjudicating authority and to duties thereto. Penalty was also imposed on various parties including appellants. Appellants were saddled with penalty as an abettor. 5. Mr. Sanghavi submitted that there is....

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.... (B) Whether in the facts and circumstances of the case, the Appellate Tribunal is right in holding that the imported goods are liable to confiscation under Section 111 of the Customs Act, 1962? (C) Whether in the facts and circumstance of the case and in law, the learned Appellate Tribunal was right in sustaining the penalty on the Appellant by a cryptic and non-speaking order an....

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....iginal importer of goods (before showing sales of the same on High Sea Basis) were very much aware of and has actively colluded in the scheme to manipulate the law by contravening the permissions by feigning the manufacturing activity on imported raw material which actually was final product and, therefore, Vishal Exports Overseas Limited and Mr. Pradeep Mehta, its director, cannot be considered a....