2025 (3) TMI 134

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..... mpugned Order-in-Original - suspected misdeclaration and undervaluation in the import of rubber compound, un-vulcanized rubber compound and nylon chords - HELD THAT:- On the basis of the allegations stated in the impugned SCN, the DRI raised various demands against the Petitioners including interest and penalty. The impugned SCN was however not adjudicated for a substantial period of time by the concerned assessing authority. Petition disposed off.
JUSTICE PRATHIBA M. SINGH AND JUSTICE SAURABH BANERJEE For the Petitioner Through: Mr. Tarun Gulati, Senior Advocate with Mr. Puneet Agrawal, Mr. Yuvraj Singh, Ms. Shruti Garg, Ms. Shruti & Mr. Chetan Kumar Shukla, Advs.   For the Respondents Through: Mr. Harpreet Singh, Senior Standin .....

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..... rms. The said entities are Petitioners herein and are captured in the impugned SCN in the following terms: "7.0 From the investigations conducted so far it appears to have been established that Shri Rafique imported rubber compound in various firms and opened and used other firms opened in the name of his relative and some other firms as per the following details: 1. M/s Hashmi Import, Delhi: The proprietor of this firm is Mohammad Abid brother of Shri Rafique. This firm has been extensively used for import of rubber compound by Shri Rafique. 2. M/s Y.K. Rubber, Delhi: The proprietor of this firm is Mohammad Yakub, father of Shri Rafique. This firm has also been used extensively for import of rubber compound. 3. M/s Laxmi Industr .....

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..... ortation. He was involved in generating fake invoices at grossly undervalued value rates and sending differential amount through hawala channel. Shri Shivinder Singh, knowingly & wilfullv imported the said goods from by mis-declaring the actual value, as discussed in the foregoing paras. Thus, Shri Shivinder Singh has done various acts of omission & commission, which have rendered the imported goods liable for confiscation under Section 111 (m) of the Customs Act, 1962. Shri Shivinder Singh knowingly and intentionally made, signed and used and caused to be made, signed or used false declarations, statements and documents viz. creating fake invoices at grossly undervalued rate, while making fraudulent imports with an intention to evade Custo .....

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