2015 (1) TMI 1349

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..... uine - There is nothing on the record to show that the appellant has not defraud customs. Modus operandi of the appellants exhibits that it had a predetermined mind to defraud Revenue - appeal dismissed - decided against appellant. - C/405/2007 - 40081/2015 - Dated:- 28-1-2015 - D. N. Panda (Judicial Member) And R. Periasami (Technical Member) For the Applicant : None For the Responde .....

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..... hority examined the origin of the goods claimed by the appellant. He found that the Certificate of origin of the goods produced by the appellants was fake and fabricated. That certificate showed that the buyer of the goods was one M/s. Divya Impex Corporation, Hyderabad, who procured the impugned goods from a private source namely Shri R. S. Ramanujam, Kodur, A.P. The certificate indicating the na .....

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..... nned export thereof warranted confiscation to be held justified by ld. Adjudicating Authority and called for imposition of penalty of ₹ 1,50,000/- on the appellants under Section 114 of the Customs Act, 1962. 5. Perusal of the grounds of appeal and pleadings of the appellants in the appeal memorandum, no where discloses that the certificate produced by it was genuine. The enquiry conducte .....

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