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2017 (9) TMI 682 - AT - CustomsMis-declaration of export goods - fraudulent Drawback - case of appellant is that they never carried out any such activity and their IEC Code was used without authorization by other persons for filing the export related documents - Penalty - Held that: - In the documents, the export goods were declared to be leather jacket, waist coat, shoes, skirt, pant etc., but, on examination of the goods, it was found to be old and used items of negligible or no commercial value. The goods were further found not to match with the documents - mis-declaration on the part of the Appellants with a view to claim huge amount of drawback fraudulently stands established. If the DRI authorities have not intercepted the goods prior to export, the fraudulent drawback amounts would have been received in the account of M/s Krish Exports. The investigations undertaken by DRI have established that Shri Manish Singh of M/s Tara India was the kingpin in the export fraud - The penalties imposed on M/s Krish Exports under Section 114 as well as 114AA of the Customs Act, 1962 are justified. Appeal dismissed - decided against appellant.
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