9911796707
TMI Blog2006 (5) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... ni, CHA M/s. A. Rangaswamy Naidu Sons and Shri R. Damodaran conspired to procure vests declaring them as T-shirts of much higher value and export them in order to claim huge amounts of undue drawback fraudulently. On receipt of information about the said attempt to export cheap vests with ulterior motives, the goods entered for export covered by eight Shipping Bills were detained and examined. Investigations were also initiated and persons engaged in the attempt were interrogated. The goods were sought to be exported in the name of a bogus firm, M/s. Oasis Business Inc., Chennai with the assistance of the CHA M/s. A. Rangaswamy Naidu Sons whose staff Shri R. Damodaran had been arranged by one Shri Biju for preparing the subject eight ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of their premises to Gandhipuram on 29-11-2002, that Shri R. Damodaran did not know or meet Velmurugan or Biju, that the CHA or Shri R. Damodaran had not done anything to abet the commission of the offence involved. Concluding the adjudication, Commissioner made the following findings about the appellants. 3. The CHA M/s. Rangaswamy Naidu Sons in their reply submitted that they had not attended the said export and the stamp and signature found on the Shipping Bills were misused by some unscrupulous elements without authorisation of the CHA. In the letter dated 10-4-2005, the CHA M/s. Rangaswamy Naidu Sons, Chennai, inter alia, submitted that they were not operating in Coimbatore as CHA since the end of November, 2002 and some unscrup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity of the CHA or Shri R. Damodaran in the attempted illicit export of garments has been established in the proceedings. There is no evidence that the CHA firm M/s. A. Rangaswamy Naidu Sons prepared the Shipping Bills or took steps to arrange the export of the goods. Except for mention of the name of Shri R. Damodaran, the authorised signatory and partner of M/s. A. Rangaswamy Naidu Sons by one Biju as the staff of the said firm who would help to arrange export, there is no material to link the attempted export, with Shri R. Damodaran. Shri Biju could not be contacted after he gave the statement. Though the Shipping Bills bore the seal of the CHA, M/s. A Rangaswamy Naidu Sons, none of the eight Shipping Bills bore the signature of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
