2008 (5) TMI 490

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Respondent. [Order per : P. Karthikeyan, Member (T)]. - In the orders impugned in the captioned appeals, the Commissioner (Customs), Trichy had rejected the drawback claims made in several shipping bills filed by various exporters. The Commissioner had found that the drawback claims had been falsely made without exporting the goods covered by the shipping bills. It was found that though t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tation in respect of the impugned shipping bills. The Commissioner penalized Shri T. Ramesh by imposing penalties under Section 114(i) and 114 (iii) of the Customs Act, 1962 in the impugned orders. 2. Heard both sides. We have carefully considered the records and the submissions made by the parties. As per the examination report and stuffing report of the examiners, the counter signatures and le .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X