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2014 (4) TMI 983 - HC - CustomsManipulation of export documents - Refund of duty drawback along with interest - Section 75A(2) r/w Section 28AB of the Customs Act – Reduction of penalty - Section 114AA – Held that:- There were parallel or two separate sets of shipping bills, invoices, and packing lists - Incriminating statement of the petitioner was recorded - The dispute is factual and there is no document or material to show that the discrepancies pointed out by the authorities require any interference on the ground that the decision is perverse and the findings recorded could not have been reached by a reasonable and fair adjudicating authority. Export of candle sticks - brass or aluminium candle sticks – Held that;- Authorities have not only noticed and gone on the brochure or catalogue of the petitioner, but have also referred to the discrepancies in weight and recorded their findings that the weight of aluminium candle sticks would be much less than the weight of brass candle sticks - Again reliance has been placed on the duplicate papers/documents – Since the findings recorded on the said aspect are also factual and thus, need not require any interference by this Court. Reduction of penalty – Held That:- As penalty was reduced by the first appellate authority to Rs. 9,86,922/-, i.e., the value of the duty drawback wrongly or fraudulently availed of by the petitioner – This Court need not examine the contention on merits as the Central Government has not gone into and examined the said aspect - The issue/question remained unanswered and has not been decided – Therefore, a limited order of remand directing the Central Government to consider the question of quantum of penalty is passed - Decided partly in favour of assesses.
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