2005 (1) TMI 123

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....ssed. By the said order, petitioner who claims to have imported brass scrap under OGL had sold the same to M/s. Himachal Arts on a high sea sale. The allegation against M/s. Himachal Arts, was contravention of Section 4-I(1)(a) of the Impex Act, 1947 and Clause 8 of the Imports (Control) Order, 1955. M/s. Himachal Arts were holding Duty Free Advance Licence and are stated to have failed to fulfil their export obligation and mis utilized the imported goods. By the adjudication order, petitioner were also held guilty of abetment in the misuse of import policy provision by M/s Himachal Arts and penalty of Rs. 10 lakhs was imposed upon petitioner. Petitioner was further debarred from importing goods receiving import licences and receiving impor....

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....lal H. Mehta who it appears presented the Bills of Lading. Similarly photocopy of Bill of Entry also shows name of exporter M/s. Himachal Arts with name of M/s. Nirmal Exports having been scored off. Further import is shown against Licence No. PK/2958663/C/XX/84/2/82 dated 18-9-1982. These prima facie tend to support the petitioner's case that they had placed an order for import under OGL Scheme. But the same were sold on high sea sale to M/s. Himachal Arts and it was M/s, Himachal Arts which had cleared these goods. 5. The respondents in the adjudicating order or impugned order had proceeded on the basis that goods in question had been imported by the petitioner under Letter of Authority for the benefit of M/s. Himachal Arts. It is on t....