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2013 (10) TMI 1314 - CGOVT - CustomsDenial of duty drawback claim - Claim sanctioned previously - notification No. 84/2010-Cus. (N.T.), dated 17-9-2010 - Rule 19(2) - Commission upheld denial of drawback claim but set aside penalty - Held that:- respondent M/s. Rama Phosphate Ltd. is a manufacture who sold the goods to merchant exporter M/s. Pradeep Overseas Ltd. The merchant exporter has not declared the fact of procurement of raw materials duty free under Rule 19(2) by the manufacturer, in the relevant shipping bills. Manufacturer has not made any such misdeclaration in any document. The allegation of his connivance with the merchant exporter is without any documentary evidence. As such the respondents can not be held liable to penal action under Section 114 of Customs Act, 1962. Government do not find any infirmity in the impugned orders-in-appeal as regards dropping penal proceedings against the respondent and therefore uphold the said upto the extent of dropping penal action against the respondent. - Decided against Revenue.
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