9911796707
TMI Blog2010 (1) TMI 592X X X X Extracts X X X X X X X X Extracts X X X X ..... hankar, T. Ramesh and M. Rajendran, Advocates, for the Appellant. Shri C. Dhanaseka ran, SDR, for the Respondent. [Order].- Vide the impugned order, the Commissioner of Customs has ordered recovery of drawback amount paid to M/s. Sivam Textiles on the ground that the value declared by them for export of 'T' Shirts was highly inflated with a view to obtain higher inadmissible drawback - the F.O.B. value declared was USD 4.5 and 5.65, while investigation revealed that the value would be only between USD 0.50 to 2.00, and imposed penalties inter alia on the partners of M/s. Sivam Textiles, penalty of Rs. 5 lakhs on Shri Uday Patravali who has been treated as the main brain behind the illegal export, under the provisions of Section 114 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e relevant shipping bills were made by Shri Uday Patravali, who had also arranged to pre pare a release deed in order to include Shri Gowrisankar and Shri S. Sivaguruna than as partners in M/s. Sivam Textiles; that the entire drawback amount which was received in the bank account was distributed by Shri Uday Patravali, on the statement of Shri V. Dechinamoorthy who also confirmed that Shri Uday Patravali did all the work of export for M/s. Sivam Textiles including opening of cur rent account with the two banks, statements of manufacturers and suppliers of the exported goods, statement of Shri S. Saravanan of the CHA who confirmed that the documentation work was given to the CHA by Shri Uday Patravali and the drawback cheque was also receive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s connected to the fraudulent export and obtaining of ineligible drawback. He had also received Rs. 5 lakhs from the drawback amount which clearly proves that he was the major beneficiary in the fraudulent export. His role is clearly brought out by Shri N. Gowrisankar who stated that he was not aware of any of the procedures for export of goods and that all the arrangements for the export under the relevant shipping bills were made by Shri Uday Patravali as per the advise of Mr. Murthy that Shri Uday Patravali had attended to the documentation for export and for opening of bank accounts and that the entire drawback amount of over Rs. 17 laths was distributed by Shri Uday Patravali. Shri V. Dechinamoorthy also confirmed that Shri Uday ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Thomas Co. Ltd. have been penalized as they failed to obtain necessary authorization, failed to advise their client to comply with the provisions of the Act and failed to bring the non-compliance to the notice of the department and failed to exercise due diligence to ascertain correctness of any information with regard to work relating to clearance of cargo and failed to ensure that all documents prepared or presented by them on behalf of the clients were strictly in accordance with the orders relating thereto and hence liable to penalty under Section 117 for violation of clauses (a), (d), (e), and (1) of the CHA Licensing Regulations, 1984. 1 note that failure to obtain authorization has been held not to be a violation of Regulati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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