9911796707
TMI Blog2016 (9) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... matter remanded back to original authority for fresh adjudication of person responsible and the amount of drawback – appeal disposed off – decide in favor of appellant. - Appeal No. C/351, 352 & 697/05 - A/89415-89417/16/CB - Dated:- 24-8-2016 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri V.M. Doiphode, Advocate for Appellant Shri M.K. Sarangi, Joint Commissioner (A.R) for respondent ORDER Per Ramesh Nair These appeals arise out of the impugned order bearing No. 2/HKM/CC/DRI/NCH/2005 dt. 31/1/2005 passed by the Commissioner of Central Excise (Adjudication). New Delhi. The issue involved in the present case is that some non-existent and fictitious firm M/s. Unique Impex and M/s. Glob ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cts of the case on the preliminary issue raised by the Ld. Counsel, we observed that the present case is on the issue of fraudulent a availment of drawback. However in the impugned order, the demand order towards erroneous drawback was passed by the adjudicating authority as under: 181. In view of the above findings, I pass the following order :- (i) I hold the goods exported in the name of M/s. Unique Impex with declared FOB value of ₹ 5,88,98,011 and goods exported in the name of M/s. Global Art with declared FOB value of ₹ 5,58,97,608 liable to confiscation under Section 113(d) and 113(i) of the Customs Act, 1962. Since the goods are not available for confiscation except the seized goods quantified at 2800 pcs. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i Mohammed Farooq, Vaman Kunder and Srinivas Bhandari under Section 114(i), 1 I 4(iii) and 117 of the Customs Act, 1962 for their acts of omission and commission which rendered the goods liable to confiscation. (iv) I impose a penalty of ₹ 25,00,000/- (Rs. Twenty Five Lakhs only) each on Shri Munilal Mehra @ Omprakash Seth and Shri Bimal Kumar Mehra @ Rajkurnar Seth under 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. (v) I impose a penalty of ₹ 50,000/- (Rs. Fifty Thousand only) on Shri Ashok Jaiswar under Section 114(i) and 114(iii) of the Customs Act_ 1962 for aiding and abetting the acts of omission ..... X X X X Extracts X X X X X X X X Extracts X X X X
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