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2015 (11) TMI 1326 - AT - CustomsWaiver of pre deposit - Overvaluation to claim higher duty draw-back - Held that:- Allegation is regarding over-valuation of the readymade garments and diversion of garments exported to Russia. While the entire findings of the adjudicating authority proceeds on this basic allegation as also various documentary evidences which were produced before him, we find that the entire case needs appreciation of the evidences which is in paper book. At the same time we do find that the Tribunal at Delhi in the case of Hem Chand Gupta & Sons wherein identical issue was agitated in final order dated 12.01.2015 considered all the evidences and held in favour of the appellants therein. The findings of the Tribunal are recorded in para 21.1, 21.2 and 21.3. We also find that the Tribunal has recorded that the jurisdiction of DRI officers to issue show cause notice for recovery of improper draw back is incorrect and has also been dealt with at para 25.1, 25.2, 25.3 and 25.4 of the said order which is also one of the issue in appeal. The Tribunal has addressed to all the decisions put forth by the Revenue in various paragraphs and has also addressed to the fact that the demand for incorrect duty draw back can be raised only by a proper officer and DRI officer is not considered as a proper officer. - prima facie these appellants have made out a case for waiver of pre-deposit of the entire amount of interest and penalties imposed. - Stay granted.
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