2001 (2) TMI 209

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er (T)]. - This appeal by K. Sons Overseas (I) Pvt. Ltd., is against the order of the Commissioner demanding duty of Rs. 7.22 lakhs approximately. The appellant purchased from Indo Rubber Industries Pvt. Ltd., two consignments of industrial belts and exported. As a consequence it obtained two advance licences both of which it transferred to Indo Rubber Industries Pvt. Ltd. Indo Rubber Industries i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the proposal in the notice which alleged it deemed to be importer under the DEEC Scheme. It therefore confirmed the duty liability on this appellant. He says that the importer is not party to the mis-statement made by the licence holder. It is not liable to the duty demand or penalty. 4.The order of the Commissioner has to be set aside on various grounds. First of all it is not possible for us ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ods but to any owner or the person holding himself out to be the importer at any time between their importation and their clearance for home consumption. In the case before us we do not see how Jupiter Exports becomes a person chargeable to duty. It was not the importer of the goods. We are not able to see how it is otherwise chargeable with import duty. It did not have anything with the import....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....led the importer can be called the exporter or vice versa. None of the acts that the departmental representative attributes to this appellant - that it falsified its export declaration, did nol fulfil the export obligation except a small part, and thus by misdeclaring the figures of goods exported, it obtained licences, and transferred them, resulting of changing its status in law as a person char....