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TMI Blog2017 (7) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... nts had oblique motive to defraud revenue in the manner brought out in the SCN and fake and fabricated invoices were used to make undue DEPB claim, appeals are bound to be dismissed which otherwise would cause outflow of the public revenue at the cost of this country - appeal dismissed - decided against appellant. - C/182, 183/07-Mum - A/87884-87885/17/CB - Dated:- 24-5-2017 - Mr. D.N. Panda, J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... two live bills of entry No.5333706 and 5333707 dated 28.4.2004 were filed against attempted export of polyester fabrics, samples were taken from the consignment and the Bombay Textile Research Association as well as and the Synthetic Art Silk Mills Research Association were called to opine on the constituent of the goods. On examination of such goods, they opined that the goods were 100% polyes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y only. Therefore Revenue prays that there should not be interference to the adjudication. 5. When the records were perused, it transpires that there was overvaluation of the goods as per the Quality Certificate issued by the aforesaid two entities and learned Commissioner without going into the sum and substance of investigation as depicted in para 7 and 8 of the show cause notice , had mispl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in para 5 above, it is surprising how adjudication is made with total disregard to law causing prejudice to interest of Revenue. Learned Chief Commissioner of Customs is requested to conduct enquiry as to the manner how the adjudication was conducted and do the needful at his end. 8. Observing that the appellants had oblique motive to defraud revenue in the manner brought out in the show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X
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