Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (7) TMI 615 - AT - Central ExciseDuty demand - Clandestine removal of goods - Goods removed for export did not reach destination - forging of signature of customs officer - Held that:- Material evidence on the records of Assistant Commissioner, Haldia, made clear that there was no shipment of the goods in question under 31 shipping bills. Confessional statements of Smt. Smriti Kana Basu, authorised representative of CHA, Sri Milan Gupta, Authorised representative of CHA corroborated the case of the Revenue as to no shipment of goods stated in the shipping bills. Transporter M/s.Dhanalaxmi Transport also brought out the case in favour of Revenue proving no movement of goods but mere L/Rs were issued. Endorsement on the back of the shipping bills proved forgery of signature of Customs Officials. All bills of lading were also forged. There was no material or cogent evidence on record to show that the ground of appeal have any merit. Except the only plea that the appellant exported the readymade garments under proper invoice recorded in ARE-1 showing termination of the goods at Haldia port there was nothing on record to show manufacture of goods, transportation thereof and actual export. Forging of signature of customs officer surfaced and that was not contradicted by appellant. Such evidence proves malafide of appellant - appeal dismissed - Decided against assessee.
|