9911796707
TMI Blog2007 (4) TMI 459X X X X Extracts X X X X X X X X Extracts X X X X ..... unts of penalties imposed under the order may be noted : Shri Pawan Kumar Rs. 20 lakhs Shri Govind Jha Rs. 15 lakhs Shri Radhey Lal Rs. 13 lakhs Shri Gurcharan Singh Rs. 5 lakhs Shri A.S. Hasija, Supdt. Rs. 5 lakhs Shri A.K. Saxena, Inspector Rs. 10 lakhs Shri Bamin Tari, Dy. Commr. of Customs Rs. 5 lakhs 2. The penalties have been imposed upon a finding that huge draw back frauds have been committed in relation to the exports of readym ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wback) are the samples of actual goods received at Dubai, the very low prices declared for the goods by the importers at Dubai, non-clearance of export consignments at Dubai, left over parts of the exported goods found in the premises of the parties and statements of parties including those of the present applicants admitting the various aspects of the offence. Above all, the fact that no payments have been received by any exporter. 6. The over valuation determined is to the tune of about 50 times the actual price of the goods and drawback payments more than the price of the exported goods. The appellant Shri Pawan Kumar, Shri Govind Jha, Shri Radhey Lal, Shri Gurcharan Singh have been found to be the persons behind and responsible for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they were not liable to any penalty. They would also contend that the entire fraud was organized by the officers and they are being made fall guys. There is also a legal submission that penalties have been imposed by invoking amended provisions of Section 113(i) which came into force only after the export of the consignments in question. 10. The submission of the ld. Counsel for the appellant Mr. A.K. Saxena is that he was only performing his duty in examining the consignments and certifying the factual position. It is being highlighted that, in his (cargo) examination report, he had specifically noted that the valuation of the goods seems to be on the higher side . The submission is that if he was involved in the fraud, he would not hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enalties. He would highlight that non-receipt of payment for the export consignments itself would show that the exports were carried out not for the purpose of realizing commercial price for the goods; but were false transactions only to claim export benefit by way of drawback. He would also submit that the low value declared for the goods at Dubai (wherever the consignments were taken delivery of), non-clearance of consignments and the sample returned from Dubai all confirmed that low value goods had been exported after hugely over valuing them. The evidence also is that samples sent for verification of value were not of materials drawn from the export consignments but bought from the market. He would also highlight that non-existence of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s where the goods were certified as factory stuffed, and the testimony of the appellants and independent witnesses do not leave any room for a finding regarding the bona fides in regard to the appellant exporters or Inspector Shri A.K. Saxena and Supdt. Shri A.S. Hasija. We do not consider it necessary to repeat the evidence against these persons as we have already noted them in the summary of facts and DR s contentions. There is also no merit in the contention that subsequently incorporated provisions of law have been relied upon, in view of the ruling of the Hon ble Supreme Court in the case of Omprakash Bhatia v. Commissioner reported in 2003 (155) E.L.T. 423 that overvaluation of export goods constituted on offence even under the unamen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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