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TMI Blog2008 (8) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... intenance of bank accounts etc. - Contention of appellant that she is just a steno typist and she has to follow employer’s order, is not acceptable - Since appellant had committed the crime, immunity from penalty cannot be granted - C/647/2005-Cus. (BR) - C/325/2008-(PB), - Dated:- 13-8-2008 - Justice S.N. Jha, President and Shri M. Veeraiyan, Member (T) Shri Nitin Suri, Advocate, for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irm. (b) It has been held by the Commissioner that three persons namely, Shri Bhim Raj Dhanda, Smt. Charu Sharma who is the appellant before us and one Shri H.S. Arora indulged in export fraud by exporting sub-standard garments at highly inflated value and claimed and availed drawback amounting to Rs. 1,82,07,700/- and out of which a sum of Rs. 41,78,834/- was in respect of exports made by M/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that the appellant had full knowledge about the export of sub-standard items showing higher value of goods to get higher amount of drawback. She has also given detailed account of the entire activities starting from procurement of goods to export of goods, maintenance of bank accounts etc. He submits that the penalty imposed on her should be sustained. 6. We have carefully considered t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant continued to work as employee of accused No. 2, Shri Bhim Raj Dhanda. The employer conducted and controlled the business of the said firms M/s. L.D. Impex and M/s. Bhai Bhim Raj Trading. The bank accounts were opened and introduced and controlled by the employer." 7. In the light of the above, it is clear that she was fully aware of the fraud in claiming inflated claims of drawback in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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