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2011 (2) TMI 689 - AT - CustomsIllegal export - goods exported did not reach the destination in Russia - over-valuation of the goods exports done by the Appellants to claim higher duty draw back and DEPB Credits fraudulently and provisions of re-payment of State Credit System was abused, investigation was done against M/s. Hem Chand Gupta and Sons in Appeal case No. 46/09 and the Appellant Gee Dee International in appeal case No. 47/09 - It was noticed that the importers in Russia were not in existence and the exports were diverted to a third country without being exported to Russia violating conditions of re-payment of State Credit scheme and the advances sent from Russia from particular Accounts went back to some account - Held that:- Prima facie, it appears that aforesaid considerations like fraudulent practice of discharge of export at different port, non-receipt of goods in Russian Port, overvaluation of goods, questionable modus operandi followed by appellants as reported by Consulate Genera of India, non-existence of importing concerns, going back of advances received to the same accounts in Russia, cripple the appellants from the benefit of Apex Court Judgment in EHSANA DIST. CO-OP. MILK P.U. LTD. Versus UNION OF INDIA - (2003 -TMI - 46557 - SUPREME COURT OF INDIA) - Therefore without expression of any opinion at this stage, we direct that the appellant M/s. Hem Chand Gupta and Sons and M/s. Gee Dee International should make pre deposit of 25% of the duty drawback availed by them.
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