9911796707
TMI Blog2017 (9) TMI 682X X X X Extracts X X X X X X X X Extracts X X X X ..... If the DRI authorities have not intercepted the goods prior to export, the fraudulent drawback amounts would have been received in the account of M/s Krish Exports. The investigations undertaken by DRI have established that Shri Manish Singh of M/s Tara India was the kingpin in the export fraud - The penalties imposed on M/s Krish Exports under Section 114 as well as 114AA of the Customs Act, 1962 are justified. Appeal dismissed - decided against appellant. - Customs Appeal No. 75517 of 2014 - Final Order No. FO/C/A/77099/2017 - Dated:- 31-8-2017 - Satish Chandra, President And V. Padmanabhan, Member ( Technical ) For the Appellants : Sh. B.N. Pal, Adv. For the Respondent : Sh. S.N. Mitra, DR ORDER Per V. Padman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A of the Customs Act, 1962. In the present appeal, the levy of redemption fine and penalties have been challenged. 3. With this background, we have heard Shri B.N. Pal, learned counsel for the Appellants and Shri S.N. Mitra, learned DR for the Revenue. 4. The main argument advanced on behalf of the Appellants is that, they obtained an IEC Code in the year 2010 with the intention of doing export/import work. However, they never carried out any such activity and their IEC Code was used without authorization by other persons for filing the export related documents. They have also lodged a police complaint before the Hare Street Police Station alleging that their IEC Code number was utilized by others without their authority. Accordingly, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The argument advanced by the Appellants mainly is that, their IEC Code no. has been mis-used by other persons for filing the export documents without their knowledge and authorization. Accordingly, they have sought to dis-associate themselves from the fraudulent export consignment. 7. From the record of the case, we find that the investigating Officers have interrogated Shri Krishnendu Dutta, Proprietor of M/s Krish Exports, and recorded his statements more than once. However, in the statement, Shri Krishnendu Dutta has admitted to have given this IEC details to his acquaintance Shri Kuntal Dutta for using the same by Shri Manish Singh of M/s Tara India qua export. He has further admitted the fact that he had done the above act for monet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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