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2017 (10) TMI 1075 - AT - CustomsMisdeclaration of import - Imports were made by M/s. Chanakya Impex as a pretended high seas buyer of the goods while bills of lading were in the name of M/s Sun Impex, M/s Kanakratna Steel and M/s Reliance Stainless Steel - it was also alleged that M/s. Chanakya Impex was using its advance licence to unduly benefit the present appellants without payment of duty and to channelizing such imported goods to them ultimately. Held that: - In the garb of high seas sellers of imported goods, the appellants M/s. Sun Impex, Kanakratna Steels and Reliance Stainless Steel, they used M/s. Chanakya Impex, and became beneficiary of fraud of use of advance licence of M/s. Chanakya Impex to clear their imports. They all had arrangement to transport the imported goods to their destination and M/s. Chanakya Impex had also pecuniary interest in the fraud. The appellants being facilitators and perpetuators of the fraud were abettors of the breach of law. Appellants have no defence at all to refute any of the allegations of Revenue in their grounds of appeal while Revenue proved its call on all counts with cogent and credible evidence. Appeal dismissed - decided against appellant.
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