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2017 (12) TMI 282 - AT - Central ExciseAbsolute confiscation of export goods - soap stone powder - misdeclaration of description of goods - penalty - Held that: - Entire investigation result brought out above said material facts and evidence and unerringly established that the Appellant M/s Petroslov India was instrumental to export soap stone powder in the name of SSEPL with the conscious involvement of SSEPL. That remained uncontroverted by appellants without leading any cogent and credible evidence. Considering the role played by the logistics manager Shri Subramaniam Devar and godown keeper Shri Abhimanyu Singh, learned Adjudicating Authority held that entire evidence gathered by investigation were credential and were cogent establishing role of all the three appellants in deception of Customs - decided against appellant. Penalty on Shri Bhaskar.D. Kolakat and Shri Rajshekhar Pillai, Directors of M/S. Sai Shradha Exim Pvt Ltd - Held that: - all the appellants were found to be consciously involved to file shipping bills for export of misdeclared goods - Export formalities were completed by M/s Sai Shipping Agency involving all the three appellants. - penalty on all appellants upheld. Confiscation of goods u/r 25 of CEA, 1944 - redemption fine - penalty - Held that: - Revenue proved entire malafide design of the appellants who committed fraud against Customs filing false documents, misdeclaring description and value of goods and they could not come out with clean hands to prove their innocence, they are bound to face penal consequences of law - Entire submission of Revenue as above has force and based on evidence. Appellants could not repel the same without leading and cogent and credible evidence to the contrary - matter remanded for impodition of redemption fine and penalty. Decided against appellant and part matter on remand.
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