9911796707
TMI Blog2024 (1) TMI 1129X X X X Extracts X X X X X X X X Extracts X X X X ..... of this case, and in enabling by creation of a fake identity for him, by helping him open a bank account and handing it over to Debasis Mukherjee for the purpose of the subject exports of neckties and kept in hiding the vital export documents with him. The appellant therefore is guilty of culpability in the matter. He has not been able to dismiss his role in the entire fraudulent activity with a degree of conviction. The fact that concerned incriminating documents, blank signed papers were found from his possession are sufficient enough to fasten the needle of suspicion at his involvement. The appellant had further admitted to his support in the fraud though later retracted his version. If the appellant was not involved, as claimed by him, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid product (33 in numbers). He has also imposed penalties under section 114(i) and 114 (ii) as well as under section 114AA of the Customs Act, 1962 on various persons involved including the present appellant. The rejection of the drawback claim has been so directed on account of gross over-valuation of the export goods for the purpose of claiming unintended and highly inflated drawback amounts. 2. The present appellant is a trader of readymade garments and has his own company under the title M/s. East India Impex. It is his plea that during the material time he came in contact with one Shri Debasis Mukherjee, who identified himself to the appellant as a Customs House Agent and claimed to be well conversant with the export of readymade g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns including the appellant as well as Shri Debasis Mukherjee. The impugned show cause notice came to be concluded vide Order-in- Original referred supra. It is the claim of the department that acting on intelligence concerning unscrupulous exports of goods declared as Neck Tie under duty drawback scheme with claim of inflated and undue drawback amounts, were filed and resorted to by certain unscrupulous exporters. The department therefore undertook the investigation in a lot of 16 export consignments concerned with M/s. Cosmos Impex said to be based out of Patiala, Punjab. Investigation undertaken led the department to the fact that the (1) the export goods were grossly over-valued and enormous amounts of drawback was claimed with refer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i) blank soft copies of invoice packing list of M/s. Cosmos Impex, for export of silk ties, found in the office computer, print outs of which were taken, which were then authenticated by Shri Mukherjee; ii) several rubber stamps of various firms including M/s. Cosmos Impex, M/s. Singh Trading Co., M/s. S.K.Acharya M/s. Orient Clearing Forwarding Agency; iii) print out of soft copy of another invoice of M/s. Cosmos Impex, found in the said office PC, showing value of each tie as Sterling Pound 1.25; 4.1 Besides, 10 cartons containing neck ties, 44 cartons containing old and used ladies scarfs and 18 cartons containing small carpets were also found in the office. The subject goods were however not seized. 4.2 Investigati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... account using the said fake identity, by receiving money from him in his bank account and handing it over to Debasis Mukhejee for the purpose of the subject exports of neckties. The appellant has therefore been subjected to penalty under section 114/ and 114AA of the Customs Act, 1962. 7. The Noticee at Sl.No.(v) of SCN the appellant Anupam Mondal, Proprietor of M/s. East India Impex, vide his reply dated 11.04.2011 to SCN had inter alia while denying his involvement submitted : (i) That he in no way was concerned with the goods exported or meant for exports. (ii) That he was engaged in trading of readymade garments through his own company M/s. East India Impex. That he was also a partner of certain garments exporting firms viz. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... explain reasons thereof, without attributing the same to the present offence. Thus for abetting the contraventions under the provisions of the Customs Act, penalties have been imposed upon the appellant the Section 114 and / 114AA by the authorities below. 9. We find from the statement of Anupam Mondal, Proprietor of M/s. East India Impex that he has admitted to his role as an abettor to Ajay Madan alias Jassi alias Ashutosh Birla, the real exporter of this case, and in enabling by creation of a fake identity for him, by helping him open a bank account and handing it over to Debasis Mukherjee for the purpose of the subject exports of neckties and kept in hiding the vital export documents with him. The appellant therefore is guilty of cul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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