9911796707
TMI Blog2004 (3) TMI 522X X X X Extracts X X X X X X X X Extracts X X X X ..... 0, 11-2-2000, 14-2-2000, 15-2-2000, 14-2-2000 and 14-2-2000 for export. Goods under two shipping bills were being exported to Cairo. The other seven to Jordan. The Commissioner passed order confiscating the above goods and allowed redemption on payment of fine of Rs. 1,75,000/-. Drawback claimed by the appellant on the above shipping bills as well as previous eight consignments was denied. Amount of Rs. 10 lakhs was imposed as penalty under Section 114(iii) of the Customs Act, 1962. Aggrieved by the above, the exporter has come up in appeal. 3. The appellant had declared FOB value of Rs. 46,20,603.35 in respect of nine shipping bills referred above and claimed a drawback of Rs. 7,39,296.54. The goods were subjected to 100% examination on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -card holder) of M/s. Express Movers (P) Ltd. in his statement dated 18-5-2000 submitted that he was on leave from 25-1-2000 to 17-2-2000, that he was not aware as to how the shipping bills were filed in the name of M/s. Express Movers (P) Ltd., that he never had any discussion with Shri Deepak Dhembla regarding clearance of the said shipping bills and the signature on the said shipping bills was neither his nor of his employees. Shri Ravi Kumar, Manager Operational of M/s. Express Movers (P) Ltd. also gave a similar statement on 8-5-2000 to the effect that M/s. Express Movers (P) Ltd. had nothing to do with the submission of the shipping bills. Before us the assessee contended that the statement given by Shri Deepak Dhembla on 22-2-2000 wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted the same. 6. We have gone through the records and examined the samples of the ladies skirts covered by the nine shipping bills and detained by the Customs authorities. We find them as totally unsuitable for export. Some of them are extremely small in size which cannot be meant for ladies. The stitching and cutting are of totally sub-standard and the clothes used for stitching some of the skirts are old and torn. Reliance made by the appellant on the invoices of the year 1998 to support its contention that the goods exported under the earlier eight shipping bills were genuine, is also without any merit. The very look of the invoices would show that they are not genuine. The story put forward by the appellant that those goods were purch ..... X X X X Extracts X X X X X X X X Extracts X X X X
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