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2014 (3) TMI 169 - AT - CustomsExport of Ketamine from India in the guise of ‘Alfa Olefin Sulphonate’ (AOS) - Identification of exporter - Held that:- Investigation revealed that M/s Vikash Exporter had not exported Ketamin through the shipping bills in question. Both the appellants know each other to defraud Revenue even opening fake account in Andhra Bank by a benamidar account holder who was an employee of Shri Mahesh Kumar Gupta and all remittances of export were transacted through that dummy account. That account was parking place of fraudulent considerations. Both were so intimate and connected with each other that they used a known IEC of another concern and opening bank account in the name of that concern smuggled Ketamin. It was further established that the real owner of Aggarwal Industries brought out a law suit against Shri Mahesh Kumar for fraudulent use of his firm’s name. All these evidence go against both appellants. Entire chain of evidence successfully proved malafide of both appellants. They were not innocent. But were the sole designer of fraud to defraud customs. They made undue gain at the cost of Revenue. When interest of nation is affected due to export of narcotic substance by these appellants they should not be leniently dealt under the law. Adjudication does not suffer from any legal infirmity for which adjudication sustains and both appeals are liable to be dismissed. Redemption fine is imposable on the exporter Shri Devinder Pramod but not jointly on Shri Devinder Pramod and Shri Mahesh Kumar Gupta. Other than this modification, entire consequence of adjudication is confirmed and both the appeals are dismissed. - Decided against the appellants.
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