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2012 (8) TMI 900 - CGOVT - CustomsRecovery of fraudulently availed drawback of duty - applicants are claiming duty drawback (Drawback of Central Excise Portion) by providing wrong and incorrect information - Held that:- Applicants claimed drawback of Central Excise portion in respect of goods exported vide various Shipping Bills detailed in the impugned Orders-in-Appeal. The admissibility of such drawback to merchant exporters is determined as per C.B.E. & C. Circular No. 54/2001-Cus., dated 19-10-2001. - During investigation, the veracity of said declaration furnished by applicants for availing drawback at higher rate could not be verified. The applicants did not submit the relevant annexures containing the requisite certificate despite issuance of summons. They neither appeared before Customs nor submitted the requisite documents. Rather they asked the Customs to procure said documents from their CHA. The printout of the Shipping Bills were retrieved from the EDI data. The investigation carried out could not verify the veracity of said certificates. Therefore the drawback claim were rightly denied. After investigation it has been conclusively proved that the applicant did not furnish details of supplier/manufacturer/job-worker and as such violated provisions of Circular No. 54/2001-Cus., dated 19-10-2001. Since, the violation is conclusively established, Government do not find any reason to consider applicant’s contention regarding cross-examination as the same will not yield any substantial benefit in favour of the applicant - Decided against assessee.
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