2025 (6) TMI 33

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....ench made it clear that the matter may be decided on merits even if the appellant does not appear. The appeal is, accordingly, being decided on merits after hearing Shri Shiv Shankar, learned authorized representative appearing for the department. 3. The factual aspect as stated in the impugned order is reproduced below : "M/s B.M. Non-Ferrous Alloys Pvt.Ltd. have cleared 229.160 MTs of copper scrap against three advance licences No.03031025 dated 23.7.99, No. 03029892 dated 3.6.99 and No.03029112 dated 28.4.99, through ICD, Patparganj and they attempted to make duty free clearances of 69.930 MT of copper scrap against advance licence no.03030976 dated 27.7.99 under Bill of Entry No. 150183, 150184 and 150185, all dated 31" January, 20....

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.... to show the transfer of papers are not genuine. From the report of JDFT and the statements of representatives of M/s Vinipa Exports, M/s Oriental Containers, M/s Supriya Chemicals and M/s Star Trading, it is clear that advance licences in question are not genuine. These are bogus and forged licences, which were used by M/s B.M. Non-ferrous Alloys Pvt. Ltd. to import the copper scrap without payment of duty. Since the licences against which the clearances were made are bogus and forged, no duty concession is available to the importer and the duty of Rs.63,71,517/- is leviable on the goods and is to be recovered from the importer...... xxxxxx xxxxxxx xxxxxxx Therefore, I confirm the duty amount of Rs 63,71,517/- under Section 28 of the....