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2018 (9) TMI 512 - AT - CustomsQuantum of penalty - appellant was allegedly involved in the export of sub-standard garments, with inflated FOB values, with the intention of claiming undue drawback - Held that:- From the record there is nothing to suggest that the appellant was aware of the over- valuation of the goods, with the intention of claiming fraudulent drawback. Lower Authority has recorded that he was very much aware of the unnecessary exercise of transportation of goods from Uran to ICD Dhannadh and back to the Nhava Sheva. The knowledge of this suspicious act along with act of preparing export invoices has been used to justify the penalty imposed on him. The main conspirators, in the case i.e. Shri Kirit Sharimankar and Shri Ajay Mishra were directly involved in this fraudulent export. The only benefit received by the appellant is in the form of certain payments of ₹ 3000 per container for the role played by him - the penalty imposed on the appellant on the higher side and is reduced from ₹ 5 Lakh to ₹ 1 Lakh, in the interest of justice - appeal allowed in part.
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