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TMI Blog2014 (3) TMI 525X X X X Extracts X X X X X X X X Extracts X X X X ..... ignatures of Customs Officers and filing fabricated TR6 challans showing discharge of duty liability and all of them had hand in glove to cause evasion of Customs duty. 2. Statements were recorded by investigation from various persons and they were also examined. Similarly different imports were also examined to ascertain the modus operandi followed by these three persons. Not only forging of signature of Customs Officers on the bill of entry in respect of different consignments was found but also it was found that the non-existent DEPB scrips were utilized for clearing imports. Concerns called Jai Bhole Overseas Co. and Unison Clearing Pvt. Ltd., as well as Saini Consultant were floated by Shri Oberoi and Shri Kullar to operate for c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was paid lump sum amount of Rs. 20,000/- for his engagement. Both Shri Oberoi and Shri Khullar were beneficiary of the fraud. Their entire ill design was carried out to make ill gain out of fraud for which all of them faced adjudication. 6. Ld. Adjudicating authority examining the oral and documentary evidence came to the conclusion that not only forgery of signature was done by these three people but also they fabricated TR6 challans to make Customs Officers to believe that Customs duty was discharged causing loss to the exchequer. There were no existence of DEPB scrips at all but those were used falsely as medium to discharge the customs duty. Accordingly, ld. Adjudicating authority imposed penalties of the following description aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13 4,89,212/- Appellant : Pushpinder Singh 27 C/S/55129/13 in C/55150/2013 50,000/- 28 C/S/55130/13 in C/55151/2013 50,000/- 29 C/S/55131/13 in C/55152/2013 50,000/- 30 C/S/55132/13 in C/55153/2013 20,000/- 31 C/S/55133/13 in C/55154/2013 15,000/- 32 C/S/55134/13 in C/55155/2013 10,000/- 33 C/S/55135/13 in C/55156/2013 50,000/- 34 C/S/55136/13 in C/55157/2013 50,000/- 35 C/S/55137/13 in C/55158/2013 10,000/- 36 C/S/55138/13 in C/55159/2013 20,000/- 37 C/S/55139/13 in C/55160/2013 10,000/- 38 C/S/55140/13 in C/55161/2013 50,000/- 39 C/S/55141/13 in C/55162/2013 10,000/- 7. Ld. Sr. counsel appearing on behalf of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hall not get any benefit of the decision which was also per incuriam as has been observed in the case of K.I. International v. Commissioner of Customs, Chennai reported in 2012 (282) E.L.T. 67 (Tri.-Chennai). 10. Reliance was also placed by appellant in the case of Mukesh Garg v. CCE, Noida reported in 2012 (278) E.L.T. 303 (Del.). It may be stated that the case before Hon'ble Court was not with the finding of the fact of fraud and forgery. Therefore, ratio of the judgment may not be profitable to the appellant. It was also brought to our notice that the appellant shall be governed by the judgment in the case of Tanfac Industries Ltd. v. Asst. Commissioner of Customs, Cuddalore reported in 2009 (240) E.L.T. 341 (Mad.). The present cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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