9911796707
TMI Blog2006 (2) TMI 477X X X X Extracts X X X X X X X X Extracts X X X X ..... by Navasheva Customs House. The appellant purchased DEPB License from M/s. Bhagiya Laxshmi Exports for a consideration of Rs. 47,02,140/- The payment was made through IDBI Bank at Chennai through pay order. On the basis of the TRA, the appellant availed duty exemption to the tune of Rs. 48,72,679/-. Departmental investigation revealed that Nava Sheva Customs House did not issue the TRS under which the appellant cleared the goods at Cochin. Consequently, the Revenue proceeded against the appellants for recovery of duty and imposition of penalty. The adjudicating authority demanded an amount of Rs. 48,72,679/- under Section 28(2) of the Customs Act, 1962. Further, he imposed equal penalty under Section 111(a) of the Act. Interest under Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) ICI India Ltd v. Commissioner of Customs [2003 (151) E.L.T. 336(Tri-Del.)] wherein it was held that fake document is ab initio unlawful and void, such document cannot give rise to any right or benefit in law. (ii) Further in the case of Denocil Corporation v. Commissioner of Customs, Mumbai [2004 (171) E.L.T. 209 (Tri-Mumbai)], the Tribunal has held that the failure in the part of DGFT and Customs official to verify authenticity of such documents cannot be a ground for extending duty exemption when conditions of exemption notification are not met. 6. The learned SDR stated that clearances of goods on the basis of fake TRAs have been noticed in other ports also. All these TRAs were supposed to have emanated from Navasheva. An ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eva Customs House at all, then duty liability would be fastened on the appellants. Since the entire case is based on the proposition that the TRAs are fake documents and this has been challenged by the appellants, in the interest of justice and fair play, we remand the matter to the Original Authority to allow the cross examination of the concerned officers of the Navasheva Customs House to enable the appellants to defend their case. The appellants may also be permitted to inspect all the relied on documents. On the basis of the above proceedings, the Commissioner shall decide the issue de novo. Thus the appeal is allowed by way of remand to the Original authority in the above terms. (Pronounced in the open court on 20-2-2006) - - TaxT ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
