VIJAY VENKATRAO KAMAT Vs. COMMISSIONER OF CUSTOMS, KANDLA

JUDGEMENT

(1.) This appeal is filed by the original noticee of a show cause notice to challenge the judgment of CESTAT dated 31-10-2016 = [2017 (357) E.L.T. 210 (Tri.-Ahmd.)] Following questions have been presented for our consideration :

(2.) Brief facts are as under.

(3.) Appellant was the Executive Director and an employee of one M/s. Sheshanka Sea Foods Pvt. Ltd. (hereinafter to be referred to as 'the Company'). The Company imported 666.750 MT of HDPE granules valued at Rs. 71.86 lakhs (rounded off) under three separate bills of entry filed in the month of March, 1990 at Kandla port. The company had imported such goods claiming benefit of exemption notification without payment of duty on the ground that the same would be utilized for manufacturing and exporting such manufactured goods.