2005 (9) TMI 190

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, we proceed to deal with the appeal. 2. The appellants imported certain chemicals and filed a Bill of Entry for its clearance duty-free under the DEEC scheme. The import was under a licence issued by the competent authority to M/s. Hameed Leather Finishers. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... authority. Hence the present appeal. 3. After hearing both sides and considering their submissions, we find that, admittedly, the DEEC licence under which the subject goods were imported was a fake one. Thus, the appellants were not entitled to the benefit of DEEC scheme and consequently they were liable to pay duty on the goods, which they paid prior to the issuance of the show cause notice. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on the goods, they must also be made liable to pay fine in lieu of confiscation of the goods. Ld. Counsel has resisted the confiscation by submitting that, as no bond was requisitioned by the Customs authorities at the time of clearance of the goods and the goods had already been consumed, it was not open to them to confiscate the goods. The argument is that, where the goods are not available for ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....udulently. The apex court ruling, which we have already referred to, must squarely apply to this case. Hence we hold that the goods imported under the fraudulently created licence were only to be confiscated. It has been stated before us that no bond was required to be executed at the time of provisional release of the goods. But this fact does not reduce the gravity of the offence attached to the....