ZONE   :  KERALA
	DETAILS OF NOTICES ISSUED UNDER SECTION 142 OF CUSTOMS ACT 1962   AFTER  1 -  4  - 2003
Sr. No.	Name & address of the Defaulter	Name & address of Proprietor/partners/Directors (if any)	I.E.Code / PAN No / Registration No.	Section 142 (Notice No. and Date of Issue)	Details of Arrear outstanding against the defaulters i.e. Duty, penalty, R.F. etc.	Nature of offence (Gist of the case, not more than 2-3 lines)	Whether unit still functional?	Whether assets identified?	Recovery action initiated/till date	Remarks
	COMMISSIONERATE  : CALICUT
	DIVISION :  CALICUT
1	M/s  Elmech Capacitors	M/s Elmech Capacitors	Unregistered unit (Factory closed)	3/02-03 dt. 13.3.04	563906	Manuf.of Power Capacitors of C.Ex. licence	Yes	Yes	21.1.04	Total amounts realisaed
2	M/s Kerala Soaps & Oils Ltd., Kerala	M/s Kerala Soaps & Oils Ltd., Kerala, Calicut, Kerala	Reg.No.24/KKDI/92	2/01-02 dt.7.1.02 on 24.4.03	129453	Ineligible availment of CENVAT Credit oand finalisation of Provisional assessment	No	Yes	8.1.2004	Party preferred an appeal before Commr.(A). vide appeal No.51 to 53/2001 dt.6.2.2001, Commr.(A) ordered for denova adjudication.  Rsw.133730/- recovered and balance of Rs.129453/- to be realised
3	M/s Kerala Soaps & Oils Ltd., Kerala	M/s Kerala Soaps & Oils Ltd., Kerala	Reg.No.24/KKDI/92	2/02-03 dt.7.3.03 on 24.4.03	352166	Wrong availment of rebate as per the RT12 return.  Assessment pertaining to the period 78-79	No	Yes	8.1.2004	Party preferred an appeal before Commr.(A). vide appeal No.51 to 53/2001 dt.6.2.2001, Commr.(A) ordered for denova adjudication.  Rsw.133730/- recovered and balance of Rs.129453/- to be realised
4	M/s West India Steel Co.Calicut., Cheruvannur	M/s West India Steel Co.Calicut., Cheruvannur	Reg.No.45/KKD II/94	1/02-03 dt.20.2.03 on 23.5.03	2865064	Duty on CTD Bars due to availing of inadmissible exemption and availaiong ineligible Modvant cred	Yes	Yes	24.3.3004	Rs.2651317/- realised as pre-deposit.  The balance of Rs.213747/- to be realised
5	SILK Beypore, Calicut	SILK Beypore, Calicut	Reg.No.AAECS2705FXM005	1/03-04dt.24.6.03 on 25.7.03	231605	Modvant dispute	No	Yes		The unit is a Govt. of Kerala undertaking and have no business ofor last two years
6	Saroj Steel Re-rolling Mills, Chelari	Saroj Steel Re-rolling Mills, Chelari	35/RKA/95CH72	2/03-04 DT.18.11.03 ON 16.3.04	913380	Clerance w/o payment of oduty.  Factory closed	Yes	Yes		Property under custody of SILK, Beypore
	DIVISION :  PALAKKAD - I
7	M/s Saxon Castings (P) Ltd. Elappully, Palakkad	(a)Shri K.Kunju Kaimal, Chairman, Shri Vihar, Karumathara P.O, Enkakkad, Thrissur Dist.680589 (b)Shri M.Sasikumar, M.D, Sai Vishnu Nivas, Sri Sai 2nd Street, No.7/34 Pazhaniappa Nagar, Ramanathapuram, Coimbatore 641045 ©Smt.Rekha S.Kumar, Director, Sai Vishnu Nivas, , Sri Sai 2nd Street, No.7/34 Pazhaniappa Nagar, Ramanathapuram, Coimbatore d) Shri Nandakumar, Director, Sri Vihar, Karumathara P.O, Enkakkad, Thrissur Dist.6805890 e) M.Narayanan Menon, Director, No.250, 6th Main, IV Cross, H.A.L 3RD Stage Bangalore560075	Reg.No.3/RII/PGT/97	No.1/03 dt.20.10.2003	Duty Rs.1,16,082/- penalty Rs.10,000/-; interest to be calculated at the appropriate rate till the date of payment	Non payment of Cex. duty on Steel Castings falling under CETH 7325 and other Castings without payment of duty during the period December 2000 to March 2001	The Company stopped production during March 2001 and remains closed	Enquiries made with the revenue authorities has reveled that the Chairman and the Managing Director Shri Kunju Kaimal does not posses any property	Because of the persistent and hard effect made by this office finally AC, Trichur Dvn. Could get a Certificate of non possession of any property from the Enkakkad group Village office, Trichur District	Mr.Nandakumar, Director has informed that he is given temporary powers of M,D and he promised to settle the arrears with in one year in his letter dt. Nil received on 18.02.04)addressed to Commissioner
	DIVISION : KANNUR
8	M/s Hindustan Engineering Thottada,Kannur	shri.p.v.narayanan,Partner and P.V.Devraj,Partner. Thazhe Chovva, Thangaikunnu, Kannur. 1	AABFH3828CXM001	Notice (No.7)for attachment  dated 23.3.2004 has already been issued	Rs .77,915/-          (Rs. 54,905  as duty and Rs. 23010 as penalty + appropriate interest.)	Non payment of Duty	No	Yes	Sale and realization of due amount is yet to be initiated.
9	M/sAssambrook Ltd Tallapoosa & Charakkara,Wynad Dt.	Shri. A.K.Majumdar HR Deptt. M/s Assam brook Ltd 1,Shakespear Sarani KOLKATA-700 001	AACCA4606MXM004	Attachment order(Notice No.9) Dated 21.6.04 has already issued	Rs. 19,54,389/-(Rs.8,92,323 as Duty and balance as interest)	Estate closed down due to Labour unrest(E.R.1 has submitted)	No.	Yes	Recovery action through sale/auction of property yet tobe initiated.(Management changes in card)
10	M/s Stamina Steel Industries Cherukunnu, Kannur	P. Jayarajan, M.D Smt.K.Leena,Director Ram Nivas, Edakkepuram, P.O.Cerukunnu, Kannur	TEMPB9162MXM001	Appendix –II (Notice (No.11)for attachment) has been issued on 02.09.04	Rs. 1,11,160/-(Rs.40,326 as duty and balance as interest)	Non payment of duty(Financial Corporation has attached  the institution due to liability.	No	Yes. (No property to the name of MD and identified the property of Director.	Appendix-II (notice for attachment) has issued to the Director
11	M/s West Coast Iron & Steel, Thottada, Kannur	Shri.C.P.Krishnadas, partner,`GREENS’, Kanathur Ward, Kannur-1	AAAFW2059FXM001	Appendix-II (notice (No.10)for attachment) has issued on 2.9.04	Rs. 1,54,453/-(Rs.62,754  as duty and balance  is  interest)	Differential amount of duty on finalisation of Prov. Assessment	No	Yes	Procedure  already initiated
	COMMISSIONERATE  : TRIVANDRUM
	DIVISION :  TRIVANDRUM
12	Shri.Lawrence Joseph	13/805,Thoppil Bunglow, Kadaykulam, Vizhinjam, TVM	Customs offence case - No I.E.Code	9.03.2004	Penalty Rs.50,000/-	Penalty imposed on offence involved in customs case	Individual	No	Notice issued under Sction1429(1)(c)(ii) of Customs Act.	Efforts hav e been taken to identify the assets of the defaulters.
13	Janardhanan Iyer	Sowbhagya, T.C.28/969,Sreekanteswaram, Fort.P.O, TVM	Customs offence case - No I.E.Code	9.03.2004	Penalty Rs.5,00,000/-	do	do	No	do	do
14	Benny Johnson Solomon	ASCOT, Near Vandana College,Thennurkonam, Kottappuram,P.O., Vizhinjam, TVM	Customs offence case - No I.E.Code	9.03.2004	Penalty Rs.1,50,000/-	do	do	No	do	do
15	Flamin	S/o.Late Jaseeth & Lilly, Harijan Colony, Mukola, Venganoor.P.O., TVM	Customs offence case - No I.E.Code	9.03.2004	Penalty Rs.75,000/-	do	do	No	do	do
16	Angel J. Solomon	ASCOT, Near Vandana College,Thennurkonam, Kottappuram,P.O., Vizhinjam, TVM	Customs offence case - No I.E.Code	9.03.2004	Penalty Rs.1,50,000/-	do	do	No	do	do
17	Sacharia Aliliyoose	Thulavila Veedu, Kottapuram Colony, Vizhinjam, TVM	Customs offence case - No I.E.Code	9.03.2004	Penalty Rs.1,50,000/-	do	do	No	do	do
18	Victor Virgin Davidson	Annai Illam, 13/90, Thennoorkonam, Kottappuram P.O., Vizhinjam, TVM	Customs offence case - No I.E.Code	9.03.2004	Penalty Rs.75,000/-	do	do	No	do	do
19	Rejukumar Titus	T.C.45/118, Valiathura, TVM	Customs offence case - No I.E.Code	9.03.2004	Penalty Rs.75,000/-	do	do	No	do	do
20	G.Subramanian,	Sr. Station Assistant, Srilankan Airlines, Chatrapathy Sivji International Air[port, Mumbai	Customs offence case - No I.E.Code	9.03.2004	Penalty Rs2,00,000/-	do	do	No	do	do
21	Sudhakaran Dileep	Kallukunnil Veedu, Panayara P.O., Pichakasseri, Varkala, TVM	Customs offence case - No I.E.Code	9.03.2004	Penalty Rs20,000/-	do	do	No	do	do
22	Jeromias Jpoeboy	S/o Jeromias, Munduthara House, Mampally Anjengo.P.O., TVM	Customs offence case - No I.E.Code	9.03.2004	Penalty Rs50,000/-	do	do	No	do	do
23	Sudevan	S/o.Sahadevan, Melaparakkonam Puthen House, Stanimoodu.P.O., Chenniyoor, Varkala	Customs offence case - No I.E.Code	9.03.2004	Penalty Rs.5,000/-	do	do	No	do	do
24	Shahul Hameed Saifudeen	S/o. Shahul Hameed, Nizam Manzil, Kochuvazhanur, pulimath.(via), Nagaroor, TVM	Customs offence case - No I.E.Code	9.03.2004	Penalty Rs2.5,000/-	do	do	No	do	do
25	Abdulkhader Faisuldeen	S/o. Abdul Khader, Shajo Manzil, Thazam, Chathannoor.P.O, Kollam	Customs offence case - No I.E.Code	9.03.2004	Penalty Rs.6,000/-	do	do	No	do	do
26	Surmuthu Achari Mohan,	Devi Bhavan, Vizhuinjam Street, Vizhinjam.P.o., TVM	Customs offence case - No I.E.Code	9.03.2004	Penalty Rs.7,500/-	do	do	No	do	do
27	S.M. Abdul Wafar	Thedathiklala Puthenveedu, Mukunnam, Kadakkal, Kollam	Customs offence case - No I.E.Code	18.03.2004	Penalty Rs.2,10,000/-	Penalty imposed on offence involved in Customs cases	Individual	No	do	do
	COMMISSIONERATE  : COCHIN
	DIVISION :  KOTTAYAM
28	M/s. Indiana Panels, Tiruvanchoor, Kottayam	Shri. Vargheese Mahew (M.D), Thekkedath House, Erayil Kadavu, Kottayam	AAAFI5078CXM001	1/2003-2004 dated 14-10-2003	Duty Rs. 5.30 lakhs	The party has defaulted payment of Central Excise duty during the period from October, 2001 to December, 2001.  Inspite of repeated instructions they have not paid up the arrears.	Not functioning	Yes	Notice of attachment executetd	Action in the disposal of property in progress
29	M/s.Tiger Rubbers, Manimala, Kottayam	Shri. Augustine Thompson, Managing Partner, Poomangalath, Vazhoor Village, Kottayam	AABFT0949GXM001	1/2004-05 dated 9-8-04	Duty Rs. 0.12 lakhs  Penalty 0.82 lakhs	Manufacturer of Rubber products falling under Ch. 40 of the Central Excise Tariff.   Department booked a case and was adjudicated by AC, Kottayam Division.  In Appeal an amount of Rs. 80,459/- duty and penalty of Rs. 77109/- under  Sec. 11A C and Rs. 5000/- under  Sec.173 Q was confirmed.  Party paid Rs. 68,000/-	Not functioning	Yes	Notice of attachment executetd	Action in the disposal of property in progress
30	M/s. Ram Bahadur Thakur Ltd.,Vandiperiyar	Managing Director, M/s. RBT Ltd., Kochi	AABCR2996LXM007	2/2004-2005 dated 12-08-2004	Duty Rs. 1.76	The partyis having two units at Vandiperiyar.  They have defaulted fortnightly payment during May, 2002 to June, 2002	Not functioning	Yes	Action for recovery is in progress
	ZONE : KERALA
	COMMISSIONERATE : TRIVANDRUM
	DIVISIONS : KOLLAM
	DETAILS OF NOTICES ISSUED UNDER SECTION 142 OF CUSTOMS ACT 1962   BEFORE  1 - 4 2003
Sr No.	Name & address of the Defaulter	Name & address of Proprietor/partners/Directors (if any)	I.E.Code / PAN No / Registration No.	Section 142 (Notice No. and Date of Issue)	Details of Arrear outstanding against the defaulters i.e. Duty, penalty, R.F. etc.	Nature of offence (Gist of the case, not more than 2-3 lines)	Whether unit still functional?	Whether assets identified?	Recovery action initiated/till date	Remarks
1	M/s. Punalur Paper Mills Ltd.,Punalur, Reg. Office:M/s. Punalur Paper Mills,  Dalmia House, 10th Floor, 13, Nellie Sengupta Saxane, Calcutta-700 087	Directors  S/Shri. 1.Kunal Dalmia,     2.Suresh Kumar Dalmia               3. L. N. Dalmia	Licence No. L4 No.1/paper/1960	IR No.1279 dt.7.11.2000issued by Asst. Commr(CPO, Kolkatta commissiionerate.	Duty   - Rs.9.15Crores- Penalty  - Rs.0.28 Crores-  Interest - Rs.9.26 Crores(upto8/2000)	Suppression of production by fraudulently availing exemption notfns.no.47/83 and 26/84 as amended. Fraudulent availment of Exemption Notfns no.138/86,26/84,138,139/86. Erroneous availment of exemptionNotfns.163/67,72/76 and 43/83 as amended.	Not working since 1985	Yes	No, since the property of the company has been placed under the court receiver by the Bombay High Court, the court ordered that the Commissioner, Central Excise could not have ordered the confiscation of the company property without the leave of the court.  Appeal filed by the Department against that decision was dismissed by judgement dated 19.09.89	The D.C., Kollam initiated recovery under S.142(1)c(ii) of Customs Act, 1962, prepared a certificate and forwarded the same to the Commissioner, Kolkuta Commissionerate.  On receipt of the same, the Asst. Commr. of Central  Excise(CPO), Kolkata commissionerate issued a notice of demand to defaulter(appendix-II)  under section 142(I)c(ii) of Customs Act,1962, IR No.1279 dt.7.11.2000 to M/s.Punalur Paper Mills, Dalmia House, 10th floor,13,Nellie, Sengupta Sarani, Kolkata-700 087.  Aggrieved by this action, M/s. Punalur Paper Mills filed a writ petition WP-- of 2000 before the Hon'ble High Court of Kolkata.  Presently the case is pending with the Hon'ble high Court of Kolkata.
	COMMISSIONERATE : CALICUT
	DIVISION : PALAKKAD - II
	DETAILS OF CASES WHERE CERTIFICATE UNDER SECTION 142 HAVE BEEN ISSUED PRIOR TO 01-04-2003 (ARREARS OVER & ABOVE RS. 1 CRORES)
1	M/s. MARVEL    INDUSTRIES, MOONGILMADA PALAKKAD DT	1)  V.Balakrishnan S/o TC Vadivel Chettiar RVP Pudur Road Kozhinjampa Chittur Taluk	Reg.No.1/33/CTR/92	10/2000 dt 20.11.2000	Rs.50,74,672.00 Proportionate uty + penalty)	Manufacture & Clearance of sandalwood oil without pay- -ment of duty. Case registered on the basis of the ST assessment Order.			No recovery action taken since on movable/immovable property available	Unit auctioned by revenue authorities towards the realisation of Sale Tax Arrears
		2)K.P.Mohammedali,S/o Moosa Haji Kulukampara House Thenkara P.O. Mannarkad.		12/2000 DT. 20-11-2000	Rs.30,44,803.00 Proportionate uty + penalty)	-do-	-do-	-do-	-do-	-do-
		3)R.Kanagaraj, S/o Ramaswamy Chettiar Kinarpallam Velanthalavalam.p.o. Chittur Taluk		9/2000 DT. 20-11-2000	Rs.50,74,672.00 Proportionate uty + penalty)	-do-	-do-	-do-	-do-	-do-
		4)K.A.Samad, S/o  Abdulla, Kapoor House Nellipuzha Thenkara P.O  Mannarkad		11/2000 DT. 20-11-2000	Rs.30,44,803.00 Proportionate uty + penalty)	-do-	-do-	-do-	-do-	-do-
		5)P.Mohammed S/0 P.Kunhinnian, Padinakara House Karinganad, Vilayur P.O Palakkad (Dt)		13/2000 DT. 20-11-2000	Rs.30,44,803.00 Proportionate uty + penalty)	-do-	-do-	-do-	-do-	-do-
		6)D.Subramanian S/o Dhandapani Mudaliar Door No. 27 Big Street, Madukkarai, p.o. COIMBATORE		2/2000 DT. 20-11-2000	Rs.31,71,669 – Duty Rs.31,71,669 –Penalty	-do-	-do-	-do-	-do-	-do-
		7)T.Nandakumar, S/o Kumaran Nair Channamkara Methil Thondayad P.O. Kozhikode		6/2000 DT. 20-11-2000	Rs.19,03,002 – Duty Rs.19,03,002 - Penalty	-do-	-do-	-do-	-do-	-do-
		8)    K.Abdullakutty S/o Ali, Oorakam, Melmuri, Karathode Malappuram DT		5/2000 DT. 20-11-2000	Rs 19,03,002/- Duty Rs 19,03,002/- Penalty	-do-	-do-	-do-	-do-	-do-
		9)K.K.Mohammed, S/o Alavikutty, Valappil House, Oorakam, Melmuri, Malapuram.		15/2000 DT. 20-11-2000	Rs 30,44,803/- ( Proportionate duty + penalty)	-do-	-do-	-do-	-do-	-do-
		10)K.K. Kunhimohammed, S/o Moideen, Kanjirakundu House, P.O Mangod, Cherplassery, Palakkad		24/2000 DT. 28-04-2000	Rs 19,03,002/-- Duty Rs 19,03,002/--penalty	-do-	-do-	-do-	-do-	-do-
		11)K.Kunhikoya, S/o Syed, Konadam House, Mannarkad, Palakkad.		7/2000 DT. 28-04-2000	Rs 19,03,002/- -Duty Rs 19,03,002/- Penalty	-do-	-do-	-do-	-do-	-do-
		12)P. Chamy, S/o Arumugham, Aryankode P.O., Thenkara, Palakkad.		3/2000 DT. 04-09-2000	Rs 19,03,002/- - Duty Rs 19,03,002/-  - Penalty	-do-	-do-	-do-	-do-	-do-
		13)C. Sathish Kumar, S/o  A. Sankar, Nirvruthi, Golf Link, Malaparamba, Kozhikode.		14/2000 DT. 20-11-2000	Rs 30,44,803/- ( Proportionate duty + Penalty)	-do-	-do-	-do-	-do-	-do-