Case: FORTUNE IMPEX Vs. COMMISSIONER OF CUSTOMS, KOLKATA

1. These appeals arise out of the common judgment and order dated 3rd July, 2001 passed by the Central Excise and Gold (Control) Appellate Tribunal, Eastern Bench Kolkata (hereinafter referred to as the Tribunal) in Appeal No. C/RV-21/98 etc. whereby the Tribunal dismissed the appeal filed by the appellants and confirmed a penalty of Rs. four lakhs and upheld the allegations contained in the show cause notice issued by the Assistant Commissioner of Customs, Air Cargo Complex (Exports), Kolkata. Aggrieved by the same, the appellants have filed the aforesaid appeals.

Court's reasoning:
2. Considering the facts and circumstances of the case, in our view, the impugned order passed by the Tribunal does not call for interference.As no such contention was raised before the Tribunal, in our view, this contention is not required to be entertained at this stage in these appeals. We, however, note that it is the submission of the learned counsel for the respondent that Directors/Partners of both the companies, namely, which attempted to export and which supplied the goods are same.