2004 (12) TMI 484

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Jyoti Balasundaram, Vice-President]. The brief facts of the case are that shipments of ready-made garments were made in the name of M/s. Omjit Industries of which Shri Gautam Jain was the Proprietor. Consequent to these exports substantial amount of Drawback was received. Although Gautam Jain was the exporter on record, the entire operation was organized by Gurmeet Singh Kohli who procured t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... that after signing all blank cheques, he gave the same to Shri Gautam Jain which caused duty drawback loss. He also signed on all invoices and packing list. The point that arises for consideration by us is whether this is sufficient to hold that he had aided and abetted Gautam Jain, so as to invite penalty under Section 114 of the Customs Act. The impugned order does not disclose knowledge on the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... le duty drawback availment is also not brought out anywhere in the order. It is probably for these reasons that the Commissioner has also not given a clear and categorical finding that the appellant aided and abetted Shri Gautam Jain or Shri Gurmeet Singh Kolhi in availing duty drawback which was not admissible to them. In these circumstances, we hold that the provisions of Section 114(iii) are no .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X