TARA SINGH AND SONS Vs. CCE, NEW DELHI

JUDGEMENT

(1.) THE appellants M/s. Tara Singh and Ors. and M/s. Business International & Others are Partnership firms engaged in import/export business. The other appellants in this set of appeals are partners of the appellant firms. Appellant Shri S. Maninder Singh is a partner in Business International and is a General Power of Attorney Holder of M/s. Tara Singh and Ors.

(2.) THE issue covered by both the orders impugned in these appeals is the same, namely, violation of provisions of the Customs Act in respect of DEEC Scheme. The appellant firms are constituted among members of the same family i.e. relations of Shri Maninder Singh. In M/s. Tara Singh & Others, father and wife of Mr. Maninder Singh are the Partners and Shri Maninder Singh is the General Power of Attorney Holder. In M/s. Business International & Others, his mother and sister -in -law are partners along with Mr. Maninder Singh. The nature of the offence and evidence are similar in respect of both the set of appeals. The provisions of law are also the same. The defence entered by the parties are also the same. In these circumstances, we consider it appropriate and advantageous to dispose of all the appeals under this one common order.

(3.) THE appellant firms imported against quantity based advance licences issued under DEEC Scheme, poppy seeds, caraway seeds and small cardamom during the period 1992 -1995. The appellants were under obligation to export the goods processed out of these imported goods under the DEEC Scheme. The appellants claimed and were granted duty free clearance of the imported materials under Notification No. 204/92 -Cus., dated 19 -5 -1992. The duty exemption was also subject to the fulfilment of the export condition. Therefore, the appellants entered into a bond with the Customs Authorities for fulfilment of the export condition. They had given undertaking to the Director General of Foreign Trade (DGFT) also for carrying out the export obligation under the quantity based advance licence.