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2018 (6) TMI 945 - AT - CustomsMisappropriation of duty free goods - Job-work - The appellants have argued that they are victim of a fraud by the job worker who misappropriated the goods and sold the same. Thus it cannot be alleged that the appellants have indulged in any fraud - Held that:- There is nothing in the statement of Shri Balkrishna Trivedi, who was the excise clerk of the job worker, which indicates the role of the appellant or its employees. In fact the statement of Shri Kuber Dutt Sharma, General Manager (Commercial) of appellant there is no admission regarding making of fake challan to show receipt of the goods back in their unit - The appellant have not involved themselves in sale or diversion of goods. In fact they have themselves been a victim of a fraud. In these circumstances, the allegation of suppression, misdeclaration etc. to invoke extended period of limitation cannot be sustained - the penal provision under Section 114A cannot be sustained. Interest u/s 28AB of CA - Held that:- The bond in the said notification relates only to the fulfilment of the export obligation condition. The obligation arising in the Act cannot be by passed by notification thus the appellants are liable to pay interest under Section 28AB. Appeal allowed in part.
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