2013 (11) TMI 544

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..... id to the applicant as drawback. He also submits that demand for drawback was confirmed against Shri Kalandar Seeni Ahmed and vide Stay Order No.832-833/12 dt. 11.12.12, the Tribunal directed him to deposit Rs.50 lakhs along with penalty partly. We find that Commissioner has prima facie quantified an amount of Rs.16,46,842 against the applicant and the learned counsel admitted that Rs.8,72,265 tow .....

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..... on further investigation, it was found that the goods were mostly unusable waste and the description of goods and its value was given fraudulently to claim ineligible drawback from the exchequer in a fraudulent manner. 4. Ld. advocate submits that the demand was made jointly or severally but an amount of Rs.16,46,842/- was quantified against the applicant which included drawback on goods which w .....

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