ACHIEVER INTERNATIONAL Vs. CCE

JUDGEMENT

(1.) THIS is an appeal against the order of the Commissioner No. 05/APSS/CC/Del/NCH/2009/2008 dated 22.10.09, by which the goods originally imported in the name of M/s. Neeru Trading Co. stands absolutely confiscated and penalty of Rs. 60 lakhs (Rs. 30 lakhs under Section 112(a) of Customs Act, 1962 and Rs. 30 lakhs under Section 114AA of Customs Act, 1962) on Shri Vineet Gupta, partner of M/s. Achiever International stands imposed.

(2.) HEARD both sides.

(3.) 1 Ld. Advocate for the Appellant submits that the import of DVD -R is permissible under OGL. The Appellant has merely used the names of other IEC holders to import the goods in addition to import made in the name of partnership firm M/s. Achiever international. They filed bills of entry for the consignment in the name of Neeru Trading Co. as specifically permitted by the Hon'ble High Court of Delhi passed in writ petition filed by them. The supplier abroad have also filed writ petition before the Hon'ble High Court of Delhi and as permitted by the High Court issued fresh bills of lading in the names of partnership firm. The investigation by the DRI confirmed that Shri Vineet Gupta is the owner of the imported goods.