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TMI Blog2011 (5) TMI 1046X X X X Extracts X X X X X X X X Extracts X X X X ..... er referred as Shri Mehra) filed application for waiver of penalty of ₹ 15 lakhs, Shri Shilpesh Sawant and Shri Sandeep Naik filed applications for waiver of penalty of ₹ 20 lakhs each, M/s. H.P. Joshi Co. filed applications for waiver of penalty of ₹ 5 lakhs, Shri Kantilal H. Joshi, partner of H.P. Joshi Co., filed application for waiver of penalty of ₹ 3 lakhs and Shri Ashwin K. Joshi employee of M/s. H.P. Joshi Co. filed application for waiver of penalty of ₹ 2 lakhs. 4. The case of the Revenue is that M/s. Specialist Exports made export of readymade garments under 233 shipping bills and claimed drawback of ₹ 1,83,91,289/-. As per the shipping documents the goods were assigned to Russia. Howev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned order is not sustainable. 7. The ld. JCDR rely upon the market survey conducted and evidence collected during the investigation to show that the value of the goods was mis-declared to get undue drawback. 8. We find that in this case the goods were exported and drawback claim was sanctioned. During investigation it was found that the goods was overvalued and the market enquiry and evidence collected from the supplier of the goods shown the actual value of the goods. We find that the goods were exported by Specialist Exports and during investigation it was found that no payment was received by M/s. Specialist Exports in respect of export. Further, we find that Shri Mehra in his statement has submitted that FOB value declared in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of abovementioned amount, the pre-deposit of remaining amount of penalty is waived and the recovery thereof stayed during the pendency of the appeal. In respect of other applicants, we find that Shilpesh Sawant and Shri Sandeep Naik are working with the LC holder of the firm. The case of the Revenue is that they are actually working under the direction of Shri Mehra. As we find prima facie there is no evidence on record their omission or commission in respect of any violation to the Customs Act, the pre-deposit of penalties are waived for hearing of the appeals, the same is in the case of H.P. Joshi Co., Shri Ashwin K. Joshi and Shri Kantilal H. Joshi, as no investigation was conducted from them, even no statement was recorded. Therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X
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