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2015 (4) TMI 277 - AT - CustomsWaiver of pre deposit - Confiscation of goods - Misdeclaration of goods - consignment received in name of bogus company and bogus owner - Held that:- From the material facts and evidence as well as enquiry conducted by investigation prima facie shows that the importer M/s Planet Overseas was not in existence and IEC was obtained fraudulently using fabricated and fake documents. There was racket of a group of persons as stated herein before who were operating the smuggling and brought endangering item of fire cracker illegally without license from Explosive Authority. The racket was busted out only due to investigation. They have deceived Revenue. When customs was defrauded and all these racketeers in adjudication do not appear to be innocent and they had hand in glove in the fraudulent design as described herein before, all of them are liable to make pre-deposit as follows with in 4(four) weeks of pronouncement of the order - Partial stay granted.
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