9911796707
TMI Blog2012 (12) TMI 1093X X X X Extracts X X X X X X X X Extracts X X X X ..... judicating authority in respect of 154 Shipping Bills which were filed in the name of 12 persons holding different IE Codes. This party has also carries a penalty of ₹ 2 crores imposed under Section 114 and Section 114AA of the Customs Act. The appellant in Appeal No. C/264/2012 has challenged the penalty of ₹ 50 lakhs imposed on him under the said provisions. This appellant has filed a miscellaneous application, which does not figure in todays cause list, praying for incorporation of certain pleadings and prayer in the Memorandum of Appeal. Moving this application, the learned consultant for the appellant submits that this appellant is also aggrieved by the demand raised on him on the ground of fraudulent drawback claim. This ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tionate. 4. The learned Joint Commissioner (AR) has vehemently contested these submissions. He refers to the relevant findings of the Commissioner and submits that Shri Kalandar Seeni Ahmed was a common factor in the entire racket of fraudulent drawback claims. In this connection, he particularly refers to some of the statements recorded from Shri Vijay Anand. It is the case of the Revenue that all the crucial facts were disclosed by Shri Vijay Anand who filed all the Shipping Bills. He never retracted his statements. On the other hand, his statements were endorsed by some of the other IEC holders. It is further submitted by learned Jt. Commissioner (AR) that the IE Codes were all arranged by one Shri Joseph John Britto and that his stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tant case. 7. We are not impressed with the plea of financial hardships raised by Shri Kalandar Seeni Ahmed. This plea is not supported by any evidence. In the facts and circumstances, we direct Shri Kalandar Seeni Ahmed to predeposit an amount of ₹ 50,00,000/- (Rupees fifty lakhs only) towards the drawback demand and a further amount of ₹ 15,00,000/- (Rupees fifteen lakhs only) towards penalty within four weeks and report compliance to the DR/AR on 16.1.2013. DR/AR to report to the Bench on 30.1.2013. Subject to due compliance, there will be waiver and stay in respect of the balance amount of penalty and the balance demand of the drawback amount. 8. The learned consultant for Shri Vijay Anand, submits that he did not have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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