Commissioner Of Customs vs Integra Apparels & Textiles Ltd

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH CHENNAI

Appeal No.C/177/2004 & C/CO/16/2005

[Arising out of Order-in-Appeal No.15/2004-TTN (CUS) (ADK) dt. 27.2.2004 passed by the Commissioner of Customs & Central Excise (Appeals), Tiruchirapalli]

Commissioner of Customs, Tuticorin Appellant

Versus

Integra Apparels & Textiles Ltd. Respondent

Appearance:

Shri K.P.Muralidharan, AC (AR) For the Appellant

Ms. Sridevi, Advocate For the Respondent

CORAM :

Honble Shri D.N. Panda, Judicial Member Honble Shri R. Periasami, Technical Member

Date of Hearing/Decision : 30.04.2015

FINAL ORDER No.40475/2015

Per D.N. Panda

Revenue is aggrieved due to the reversal of the order of learned adjudicating authority by the appellate authority below. The adjudicating authority held that appellant is liable to certain penalties and redemption fine in view of excess consumption of the raw material imported duty-free violating SION norms.

2. Against the above finding and conclusion of the adjudicating authority, learned Commissioner (Appeals) noticed that the department did not examine the entirety of the imports and consumption of the imported materials to ascertain whether there is any consumption of raw materials made and rest of the imported material diverted elsewhere. This ground alone is enough to confirm his order.

3. Apart from the above, we have looked into other aspects of the matter. At no stage, there was any effort made by the authorities to find out whether in any other month when the exports were made whether other shipping bill showed any contrary norm of consumption of raw material. Nothing in the past and nothing in future is outcome for no detailed objective examination done.

4. Added to the above, learned Commissioner (Appeals) also recorded that Textile Committee test report did not disclose the correct consumption of the raw material. But we have found that there was no cogent evidence discovered by the Revenue to prove that appellant has violated SION norms. In view of the aforesaid reason, it is not practicable to disturb the appellate authoritys finding and conclusion and accordingly Revenues appeal is dismissed. In view of the disposal of appeal as above, the cross objection filed by respondent stands disposed.

(Dictated and pronounced in open court)

(R. PERIASAMI) (D.N. PANDA) TECHNICAL MEMBER JUDICIAL MEMBER

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