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2017 (4) TMI 540 - AT - CustomsOvervaluation of export goods - claim of duty drawback - fraudulent transactions and inflated value of the consignments to claim drawback - levy of penalty for abetment in fraud - redemption fine - Held that:- Against the finding of the adjudicating authority on the issue of export of low priced inferior quality goods no defence could be led by the exporter appellants to discard the same. Market inquiry as well as statements recorded, demonstrated fraudulent act, oblique motive and malafides of appellant. Exports consignments were overvalued. That could not be ruled out by the exporter appellant in the absence of any cogent and credible evidence led by them in the course of hearing before Tribunal. Further, when the investigation found that Shri Krishna Prasad was also involved in the Red Sanders smuggling, that could not be ruled by him. His fraudulent act perpetuated. Non-existent firms M/s. Amritsar Knit Readymade Garments also M/s. JM Fashions crippled the appellants to come out with clean hands in absence of any sales invoices being produced. M/s. Sri Sairam Exports and M/s. Sindhu Textiles were mere bubbles. Therefore appellants fail to deserve any consideration under law. When Customs was made to believe on the basis of fraudulent documents and defrauded, ulterior motive and deliberate intention of the appellants came out. Their premeditated design and malafide to cause evasion is proved. That does not call for any interference to any aspect of the conclusion and findings of the adjudicating authority. Law is well settled that fraud is sworn enemy of Justice and do not dwell together. Demand with penalty and fine confirmed. - Decided against the appellants.
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