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2013 (11) TMI 544 - AT - CustomsDuty demand - Fraudulent claim of draw back by different exporters - Held that - Demand was made jointly or severally but an amount of Rs.16,46,842 was quantified against the applicant which included drawback on goods which were awaiting export. He fairly submits that an amount of Rs.8,72,265 was paid to the applicant as drawback. He also submits that demand for drawback was confirmed against Shri Kalandar Seeni Ahmed and vide Stay Order No.832-833/12 dt. 11.12.12, the Tribunal directed him to deposit Rs.50 lakhs along with penalty partly. We find that Commissioner has prima facie quantified an amount of Rs.16,46,842 against the applicant and the learned counsel admitted that Rs.8,72,265 towards drawback was received by the applicant in his bank account. - stay granted partly.
Issues: Application for waiver of predeposit of duty and penalty.
Analysis: The judgment pertains to an application for waiver of predeposit of duty and penalty amounting to Rs.16,46,842/- and Rs.4 lakhs respectively. The case involved a fraudulent claim of draw back by different exporters under the guise of declaring goods as "Shoe Uppers," which were later discovered to be mostly unusable waste. The Commissioner confirmed a demand of approximately Rs.1.37 crores based on this fraudulent activity. The advocate for the applicant argued that while the demand was made jointly or severally, an amount of Rs.16,46,842/- was specifically quantified against the applicant, which included drawback on goods awaiting export. It was acknowledged that a portion of this amount, Rs.8,72,265/-, had already been received by the applicant as drawback. Additionally, it was noted that a separate demand for drawback was confirmed against another individual, and the Tribunal had directed them to deposit a substantial sum along with penalty. Consequently, the Tribunal directed the applicant to deposit the remaining sum of Rs.8,72,265/- within 6 weeks, with the assurance that upon compliance, the predeposit of the balance amount of duty and penalties would be waived, and recovery stayed during the pendency of the appeal.
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