9911796707
TMI Blog2007 (7) TMI 487X X X X Extracts X X X X X X X X Extracts X X X X ..... FOB value. The department s case is that the appellants had fraudulently obtained transferable DEPB script from the DGFT by forged/substituted shipping bills/ invoices/packing list etc. The department detected modus operandi of the appellant from GR and copies of shipping bills filed with the banker and RBI by the exporters. Thereafter, the DGFT, Ludhiana, cancelled all the DEPB licences ab initio in terms of the provisions of Foreign Trade Development and Regulation Act, 1992. In view of this, the appellants were show caused proposing penal action and demanding duty from the importers. 2. Penalty was imposed by the authorities below on the ground that it has been proved beyond doubt that the appellants had committed fraud/substitution t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authorities and found to be genuine. As regards submitting two sets of documents, there is no evidence on record to this effect except the customs letter. Moreover, how a customs appraiser can accept, sign and verify the export on two shipping bills. It is not understood as to when the signature of the customs officer were found to be genuine, then how a document can be treated as forged. Therefore, I am not inclined to accept that the documents are forged and fabricated. So far as admissibility of DEPB rate is concerned, the doubt arose due to variation in description of exported product in other documents. Through the appellant firm claims that the DEPB rate on crank shaft is also 22% but I do not want to go into these details as the firm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts etc. filed for export of Crank shaft for high speed compressor with the same having mention of description of export item mis-declared as Timing Shafts for Mercedes Truck . This fact came out from G. Rs. and other documents such as invoices, packing lists resumed from bankers of the exporter and Reserve Bank of India as well. During the relevant period, the DEPB rate applicable to export item Timing Shafts for Mercedes Truck was 22% of FOB value under Sr. No. 7l(i) of Product Group Engineering (Group Code 61) whereas on Crank Shafts it was 14% only under Sr. No. 291 of DEPB Schedule 1997-2002. On the basis of the forged/substituted documents the noticees No. 2 applied to the DGFT for issuance of DEPB scrips and the said authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... how the document can be treated as forged without the signature of the customs officers were found to be genuine etc. In our opinion a forged document cannot wash off its taint and assume divinity because it bears a signature of a customs officer on it s body. It is like a murderer wearing the holy religious marks such a tilak or naamam - horizontally or vertically on his forehead. Even if the signature of the official is genuine, the taint of such document would still remain unwashed. 6. Having regard to the facts and circumstances of the case, we direct each of the appellants to deposit 25% of the penalty imposed under the respective impugned order within six weeks from today, failing which the appeal of the defaulting appellant shall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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