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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 ..... lified every solemn act. Prima facie the appellants do not deserve any consideration for waiver of pre-deposit. Considering mischief played by the appellants and their notoriety, prima facie, we are unable to appreciate that they were innocent and have come out with clean hands. They had pre-meditated mind to cause subterfuge to Revenue to satisfy their ill will and have been unjustly enriched at the cost of Customs. This we say because one after another consignment they proved their continued mischievous conduct of defrauding Customs which does not require further dialteration in view of proved investigation result and their confessional statement recorded by investigation - appellants having been enriched at the cost of the state and a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tting above nature of fraud. 3. It came to record that as soon as clearances were made the fabricated TR6 challans were destroyed and fake entries were made on the bill of entry filed showing that the clearances were made against DEPB scrips by the above persons. The appellants joined together to cause evasion in the manner aforesaid. 4. The appellants Shri Oberoi and Shri Khullar in their statements admitted that they had defrauded Customs forging signature of Customs Officers and also making fake entries in bills of entries showing discharge of duty by fraudulent/non-existent DEPB scrips. Such mischief of the appellants resulted in evasion of Crores of rupees of Customs duty. 5. In a statement dated 19-7-2006 Shri Oberoi stated that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... abulated below. Sl. No. Appeal No. before Tribunal Amt. of Penalty upheld by Commissioner (A) (Rs.) Appellant : Kapil Oberoi 1 C/S/55049/13 in C/55076/2013 19,46,975/- 2 C/S/55050/13 in C/55077/2013 6,01,204/- 3 C/S/55051/13 in C/55078/2013 4,89,212/- 4 C/S/55052/13 in C/55079/2013 12,08,053/- 5 C/S/55053/13 in C/55080/2013 2,43,586/- 6 C/S/55054/13 in C/55081/2013 6,92,453/- 7 C/S/55055/13 in C/55082/2013 33,665/- 8 C/S/55056/13 in C/55083/2013 2,09,343/- 9 C/S/55057/13 in C/55084/2013 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 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 all the 3 appellants submitted that the goods imported were iron and steel scrap by so many importers and those imports were under OGL. The CHAs were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ai 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 case is a case of fake DEPB scrips and forgery as well as fraud against Customs. Therefore, the appellant shall also not be governed by the ratio of the cited decis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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