2011 (2) TMI 1499 - AT - Customs

Summary

Issues involved: Condonation of delay in filing appeals, amendment of appeal memorandum, waiver of predeposit of duty and penalty, fraudulent claim for drawback, liability of the perpetrator, predeposit amounts, compliance deadline.

Condonation of delay and Amendment of appeal memorandum:
The applications for condonation of delay in filing the appeals by certain parties were allowed as reasons for the delay were satisfactory. Additionally, miscellaneous applications for amendment of appeal memorandum were also allowed.

Waiver of predeposit of duty and penalty:
The Tribunal considered the stay petitions for waiver of predeposit of duty and penalty. It was found that duty demands were confirmed due to fraudulently obtained drawbacks, with overvalued export consignments and unrealized sale proceeds. The case of M/s.Appu Apparels was highlighted as representative of others involved. The main person, Shri K.Gunasekar, was identified as the perpetrator who floated multiple concerns and manipulated export processes. The Tribunal directed predeposit of the entire drawback amount in the case of M/s.Appu Apparels, while for other cases, predeposit of 50% of duty drawback and 25% of penalties was ordered. Non-compliance within 8 weeks would lead to vacation of stay and dismissal of appeal.

Compliance Deadline:
The compliance report was required by a specified date, and the operative part of the order was pronounced in open court on a different date.