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2014 (11) TMI 298 - HC - CustomsFraudulent claims of duty drawbacks - Mis declaration of goods - Tribunal after examining the entire evidence and material on record upholding the claim of the revenue and also penalties imposed by the adjudicating authority affirmed the findings of the adjudicating authority relating to mis-declaration of the goods and wrongful claim of Duty Drawback/DEPB credit - Held that:- The adjudicating authority on appreciation of evidence and analysing various reports and documents had concluded that the appellants had fraudulently claimed Duty Drawback/DEPB credit by way of exporting mis-declared goods through CFS (OWPL) Ludhiana. The appellants had exported the goods declaring them as Gear Cutting Tools of Cobalt bearing High Speed Steel, Heat Resistant Rubber Tension Tape and Gaskets under Drawback incentive schemes and had received/claimed drawback. It was concluded that the charges levelled in the show cause notice stood established against the appellants - The view taken by the Tribunal is a plausible view which has not been shown to be illegal or perverse in any manner - Decided against assessee.
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