2005 (1) TMI 259

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....ssels. (b)     Officers of Marine & Preventive Wing of Customs Preventive Commissionerate, Mumbai, working on an intelligence that one M/s. Sanghvi Reconditioners Pvt. Ltd. (hereinafter referred as SRP) were fraudulently availing the benefit of Notification No. 211/83, as amended, on cargo imported as 'Ship Spares' for supply to ocean going vessels for ship repairs etc. but were diverting the goods so cleared to local market for uses other than as "Ship Spares", conducted enquiries and notices were issued to the SRP its Director, import Manager of SRP M/s. C.K. Patel & Co., besides the appellants herein. Commissioner (Preventive) (i) confirmed duty demand on the SRP firm and imposed penalty under section 112(a) & (b).....

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....nd sold the goods cleared by the said firm without following the due procedures. There was no evidence direct or circumstantial to show that the Appellant had any prior knowledge or knowledge even at the time of completing the transactions regarding the delivery of the imported goods that the goods were liable for confiscation. (iv)    No material could be shown that appellant was aware that the goods they purchased from SRP were imported availing the duty exemption notifications or that Appellant was aware regarding any conditions attached to the said exemption notification. There is no even an allegation against the Appellant in this connection in the SCN. (v)      The case of the appellant co....