9911796707
TMI Blog2014 (11) TMI 298X X X X Extracts X X X X X X X X Extracts X X X X ..... audulently claimed Duty Drawback/DEPB credit by way of exporting mis-declared goods through CFS (OWPL) Ludhiana. The appellants had exported the goods declaring them as Gear Cutting Tools of Cobalt bearing High Speed Steel, Heat Resistant Rubber Tension Tape and Gaskets under Drawback incentive schemes and had received/claimed drawback. It was concluded that the charges levelled in the show cause notice stood established against the appellants - The view taken by the Tribunal is a plausible view which has not been shown to be illegal or perverse in any manner - Decided against assessee. - CUSAP Nos. 28-34 of 2013 (O&M), - - - Dated:- 8-9-2014 - MR. AJAY KUMAR MITTAL AND MR. FATEH DEEP SINGH, JJ. Mr. Rajeev Anand, Advocate for the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... awback incentive scheme and had received/claimed drawback. On chemical testing of the goods declared as gear cutting tools of cobalt, the same was found to be made of low carbon steel as per IS226 i.e. mild steel and were without cobalt. It was found that all the four exporters had made export of inferior quality of goods and aggregate value thereof was depicted. Show cause notices were issued to the above firms relating to drawback already paid proposing recovery thereof and to deny drawback of the amount pending sanction. Preliminary investigation revealed that one Shri Vinod Garg and Shri N.D.Garg were master minded persons to defraud customs authorities making mis-declaration of description of goods in the shipping bills acting on behal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eals by the appellants. 4. We have heard learned counsel for the appellants and perused the record. 5. Learned counsel for the appellant submitted that the findings recorded are perverse and infact no inferior quality material had been exported. 6. The adjudicating authority on appreciation of evidence and analysing various reports and documents had concluded that the appellants had fraudulently claimed Duty Drawback/DEPB credit by way of exporting mis-declared goods through CFS (OWPL) Ludhiana. The appellants had exported the goods declaring them as Gear Cutting Tools of Cobalt bearing High Speed Steel, Heat Resistant Rubber Tension Tape and Gaskets under Drawback incentive schemes and had received/claimed drawback. It was conclud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rbed against them since presumption of innocence was countered by customs by the presumption of guilt which could not be assailed by the appellants. Xx xx xx xx xx xx xx xx 14.7.Escapement of mis-declared goods resulting in fraud against Customs (Revenue), proved from governing facts, attendant circumstances and conduct of the parties using fraudulent documents for export, cannot be brushed aside accepting the plea that Customs failed to check the goods exported nor the same tested at the time of export. If such plea is entertained, the economy will be in jeopardy and fraud against the State shall perpetuate. Secrecy and stealth being covering guards of ill designed act, it is normally hardship for revenue to unra ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
