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TMI Blog2017 (4) TMI 540X X X X Extracts X X X X X X X X Extracts X X X X ..... llants to come out with clean hands in absence of any sales invoices being produced. M/s. Sri Sairam Exports and M/s. Sindhu Textiles were mere bubbles. Therefore appellants fail to deserve any consideration under law. When Customs was made to believe on the basis of fraudulent documents and defrauded, ulterior motive and deliberate intention of the appellants came out. Their premeditated design and malafide to cause evasion is proved. That does not call for any interference to any aspect of the conclusion and findings of the adjudicating authority. Law is well settled that fraud is sworn enemy of Justice and do not dwell together. Demand with penalty and fine confirmed. - Decided against the appellants. - C/00355 to 00362/2007 - 42571-42578/2016 - Dated:- 16-12-2016 - Shri D.N. Panda, Judicial Member And Shri Madhu Mohan Damodhar, Technical Member For the Appellant/s, Shri R. Sivakumar, Adv. For the Respondent, Shri A. Cletus, ADC. Per D.N. Panda: When appeal nos.E/00358, 00360 00362/2007 appeared on today's cause list, learned counsel for the appellant, mentioned that other five appeals E/00355 to 00357/2007 and E/00359 00361/2007 are also on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... live consignments attempted to be exported by M/s. Sindhu Textiles revealed that the goods were of very poor quality but were overvalued to claim drawback unduly for enrichment at the cost of Customs. While value of each shirt was declared as USD 6.15 [Rs.275/- approx.], actual value thereof was found to be ₹ 40/- only. Apart from market inquiry, when statement was recorded from one Shri B. Jaaveeth, claimed to be Managing Partner of M/s. JM Fashions, he revealed that the actual value of the export covered by live consignments under eight shipping bills was of Rs.26,44,500/-. Such over valuation was resorted to make drawback claim of ₹ 10,94,057/- to make undue gain. The difference between the market value and the declared was found to be Rs.15,50,443/-. 2.1 On the above ground and conduct of exporters, investigation proceeded to find out the manner Customs was defrauded. They noticed that one Shri G.P. Krishna Prasad was the mastermind behind the attempted exports through eight shipping bills over valuing the goods. The partners S/Shri R. Kumar and Sikandar Basha of M/s. Sindhu Textiles revealed that they were not aware about exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .1270, Ajman, U.A.E, although was importer, the remittances were made by are M/s. Saeed Ali Matrooshi General Trading and Shajiee Mohammed Trading respectively and that was not in relation to any matched invoice or shipping bill. Therefore, adjudicating authority in a Table at page no.22 of his order recorded invoice particulars and remittance particulars to exhibit the modus operandi of the parties:- S.No. S.B. NO Dt INVOICE VALUE in USD TO BE REALISED FROM M/s. Saaeedal Matroushi General Trading, UAE VALUE REALIAED (USD) PREMITTED Remitter 1 2163868 / 27.09.05 70,723 21079 on 29.08.06 Saeed Alli Matrooshi 2. 2164019 / 28.09.05 72,249 31528 on 30.08.06 31564 on 28.08.06 Shajiee Mohd Trd 3. 2163873 / 27.09.05 81,972 52515 on 30.08.06 52539 on 29.06.06 Shajiee Mohd Trd 4. 216 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igned by entire team of the smuggling racket consisting of the above three concerns and persons named in the adjudication order. There was an organized bid and concerted effort made by the racket to the defraud Customs deliberately over-valuing the inferior quality goods exported and attempted to be exported so as to claim drawback unduly with intention to be enriched at the cost of Customs. The goods were therefore liable to be confiscated and undue claim of the drawback was deniable. Hence there may not be interference to the adjudication order. 6. Heard both sides and perused the records. 7.1 Against the finding of the adjudicating authority on the issue of export of low priced inferior quality goods no defence could be led by the exporter appellants to discard the same. Market inquiry as well as statements recorded, demonstrated fraudulent act, oblique motive and malafides of appellant. There was no rebuttal to any of the evidence gathered by investigation. Added to this, even the statement of Shri G.P. Krishna Prasad revealed real story of the fraud committed by the racket against Customs, who managed to get Import Export Code, PAN fraudulently as well as false invoi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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