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TMI Blog2017 (7) TMI 634X X X X Extracts X X X X X X X X Extracts X X X X ..... re of goods to several agencies making the same false claim of origin of goods being Singapore. The Singapore customs authorities had carried out the investigation and found that all such certificates were forged - impugned order upheld - appeal dismissed - decided against appellant. - Tax Appeal No. 407 of 2017 - - - Dated:- 6-7-2017 - Akil Kureshi And Biren Vaishnav, JJ. Mr Anand Nainaw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the facts and circumstances of the case. 2. Brief controversy is as under: 2.1 The assessee had imported a chemical called Butyl Acrylate Monomer sometime in September 2006. As per the then prevailing policy, if the origin of the goods was Singapore, under exemption notification 73/2005, the importer would be spared customs duty. The assessee claiming that the origin of import was Singa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he authorities making this disclosure and sought to pay the customs duty which was earlier waived. The assessee also paid such duty. 2.3 Subsequently, the customs authorities issued a showcause notice why duty should not be confirmed and penalty should not be imposed. The Commissioner of Customs confirmed the demand of duty, held that the import was by making false declaration and the assessee, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igence about the fraud been played and had commenced investigation. The record suggests that the said agency Marubeni Chemicals had supplied similar nature of goods to several agencies making the same false claim of origin of goods being Singapore. The Singapore customs authorities had carried out the investigation and found that all such certificates were forged. 4. In the result, appeal is di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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