Home Case Index All Cases Customs Customs + HC Customs - 2010 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (8) TMI 320 - HC - CustomsDrawback – Fraudulent availment - Heat Resistant Rubber Tension Tape (Strip Elastic Rubber) and not Heat Resistant Rubber Tape which were the goods exported by the appellant - goods exported by the appellant were not eligible for drawback, the appellant had filed a false drawback claim in respect of the goods - appellant has claimed drawback also on the excise duty component of the goods exported - goods exported by the appellant and the goods specified in the Drawback Schedule are different products and that the goods exported by the appellant do not answer the description specified in the Drawback Schedule - On behalf of the appellant, nothing has been pointed out to indicate that the findings recorded by both the authorities below are in any manner unreasonable or perverse – Order denying drawback sustainable As the drawback sanctioned was liable to be recovered under Rule 16 of the Drawback Rules and as such, the provisions of Section 28 would not be applicable to the facts of the present case. - even if the provisions of Section 28 were to be applied, the appellant having made a false claim to the extent of the excise duty component of drawback, the provisions of Section 28 of the Act would also be squarely attracted.
|