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2009 (3) TMI 107 - CESTAT NEW DELHICHA – Duty Drawback Fraud - The appellant is not disputing that the consignment sought to exported was of sub-standard quality and therefore, the value was inflated. However, it was claimed that the appellant was not aware of the poor quality of the consignment which was sought to be exported. No show cause notice has been issued to the appellant under the Customs Act alleging any connivance with the exporter. We find that the appellant has taken some precautions to ascertain the genuineness of the exporter but perhaps, the same was not sufficient enough to know that the actual address of the exporter or mischief, if any, planned by the exporter as he is not traceable. No mala fide can be attributed to the appellant for this omission. There is also no such allegation or finding of mala fide against the appellants. - held that revocation of licence may not be justified and the same would be a very harsh penalty.
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