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TMI Blog2016 (9) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... nique Impex and M/s. Global Art have mis-declared the quantity and exported goods. The goods were shipped to non-existent consignees and export proceeds were not being received in India. On such export the drawback was fraudulently claimed. 2. Shri V.M. Doiphode, Ld. Counsel appeared on behalf of the appellants and submits that the demand of alleged fraudulently drawback was made by the adjudicating authority jointly from firms M/s. Unique Impex, M/s. Global Art, Shri Javed Alam, Shri Mohammed Farooq, Shri Vamman Kunder and Shri Srinivas Bhandari, Shri Munilal Mehra @ Omprakash Seth and Shri Bimal Kumar Mehra @ Rajkumar Seth and a penalty of Rs. 50,00,000/- each was imposed on both the appellants. It is his submission that if at all, there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 700 cartons (as against the declared quantity of 70,000 pieces with declared FOB value of Rs. 2,74,50,500/- in the case of M/s. Global Art) and 2284 pcs. In 371 cartons (as against the declared quantity of 27,000 pieces with declared FOB value of Ws. 1,56,37,960/- in the case of M/s. Unique Impex), I confiscate these seized goods, with the proportionate value worked out to be Rs. 24,20,870/- (Rs.10,98,020/- + Rs. 13,22,850/- the actual value being much less due to their being of utmost inferior quality, under Section 113(d) and 113(i) of the Customs Act, 1962. 1 allow redemption of same on payment of Redemption Fine of Ws. 1,50,000/- with reference to the remaining goods, which are not available for confiscation, I impose a fine of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iable to confiscation. (vi) I impose a penalty of Rs. 10,00,000/- (Rs. Ten Lakhs only) on Shri R. K. Batra undr Section 114(i) and 114(iii) of the Customs Act. 1962 for aiding and abetting the acts of omission and commission which rendered the goods liable to confiscation. (vii) I refrain from imposing any penalty on Shri R. N. Rasane who has since passed away ." From the above order it is seen that the demand of drawback amount of Rs. 82,00,500/- in the case of M/s. Unique Impex and Rs. 82,78,585/- in the case of M/s. Global Art was made from both of these firms as well as various persons jointly. However from this order it cannot be ascertained that bow much amount of drawback is a recoverable from a particular person. Under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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