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Issues involved: Allegations of fraudulent export, involvement in dubious activities, imposition of penalty under Section 114 of the Customs Act, 1962.
Summary: The three appellants, Mukesh Rathore, Shri Kishori Lal Aggarwal, and Shri Pukhraj Kacchara, faced equal penalties of Rs. 10 lakhs each under Section 114 of the Customs Act, 1962, for their alleged involvement in fraudulent export activities. The investigation revealed that they promoted a firm, M/s. Prime International, to export goods to Dubai and claim duty drawback fraudulently. The appellants were accused of being actively involved in the export process through a dummy proprietor, Shri Shivanand Shukla. Despite their pleas of innocence, the adjudicating authority found them liable for the penalty based on evidence gathered during the investigation. Shri Kishori Lal Aggarwal admitted to purchasing garments at low prices for export without receiving remittances, while Mukesh Rathore denied any involvement in export-import business. Shri Pukhraj did not appear before the investigating authorities. The investigation also revealed that M/s. Prime International availed duty drawback against exports, which were later found to be overvalued and unclaimed in Dubai. The appellants contested the penalty imposed on them, claiming they were not connected to the fraudulent exports. However, the adjudicating authority found their conduct detrimental to the law and confirmed their involvement in the dubious activities. Despite their arguments, the penalty of Rs. 10 lakhs each was upheld for all three appellants based on the evidence presented during the investigation. The oral and documentary evidence, along with statements from witnesses, established the active involvement of all three appellants in the fraudulent export scheme. Their interconnectedness and willful participation in the dubious activities led to the confirmation of the penalties imposed on them. The appeals of the three appellants were dismissed, and the penalties were upheld by the adjudicating authority.
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