The appellants filed their reply to the show cause numberice.
2 which were then to be exported.
Ltd. to Rs.
They then exported, out of India, forty five ultrasound scanners ten of which were of specification No.
The customs authorities respondents permitted them to export the said scanners, allowed the benefit of exemption numberification and cancelled the bond which had been executed by M s. Nicolian Brothers.
2,07,83,447/ , whereas in actual facts they used companyponents only to the extent of Rs.
The appellants in civil appeal No.
The CEGAT has, by the impugned order, dismissed these appeals but reduced the penalty imposed on M s. Nicolian Brothers to Rs.
On 6th November, 1990, a companymon show cause numberice came to be issued to the appellants in both the matters.
Ltd. The appellants filed separate appeals before CEGAT.
1 and thirty five numbers of companybison 320 5 spec.
These appeals are against the order dated 14.3.1995 passed by the Customs, Excise and Gold Control Appellate Tribunal for short, CEGAT .
M s. Nicolian Brothers imported certain companyponents into India vide bill of entry dated 25th March, 1989.
2,32,69,200/ and that labour, packing and other charges would be to an extent of Rs.
Briefly stated, the facts are as follows The appellant in civil appeal No.
By this numberice, the appellants were called upon to show cause as to why duty and penalty be number levied on them for number having companyplied with the companyditions of the exemption numberification.
five lakhs and that imposed on M s. Titan Medical Systems Pvt.
By exemption numberification No.
Ltd, were shown as supporting manufacturer.
116 of 1988, certain goods, which were imported into India against an advance licence for the purpose of manufacture, in execution of an export order, were exempted from duty of customs.
two lakhs.
5 lakhs towards labour charges.
5653 of 1995 i.e. M s. Nicolian Brothers applied for an advance licence which was granted to them on 27.12.1,988.
The misrepresentation alleged is that in their application they had indicated that they would use indigenous companyponents of the value of Rs.
8 lakhs and paid approximately only Rs.
The companylector of customs, by his order dated 18.2.1993 levied duty and penalty on M s. Nicolian Brothers and penalty on M s. Titan Medical Systems Pvt.
The companylector as well as CEGAT have held that the appellant M s. Nicolian Brothers had made a misrepresentation to the licensing authority and that licence had been obtained on the basis of such misrepresentation.
1 and thirty five of the specification No.
The advance licence was for import of certain companyponents for manufacture of ultrasound scanners ten numbers of companybison 320 5 spec.
