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2019 (5) TMI 980 - AT - CustomsExport through baggage under claim of drawback - Readymade Garments - It was found that the value of the export goods was overstated with a view to obtain more drawback and there was misdeclaration of quantity also - confiscation - imposition of penalty - HELD THAT:- It is seen that out of the ten persons of which penalty was imposed, Shri Prakash Golatkar, Shri Khalik Mohamed, Ibrahim ARE dab, Shri Karam Hussain Khan and Shri Mohamed Kasim Ibrahim did not file any appeal. Even though ail the persons had some role, or the other, in the alleged act of export through baggage under claim of drawback, the fact remains that none of them are proved to be the ultimate beneficiaries had the offence been successfully committed. Penalties levied are not commensurate with the roles of individuals. Moreover, the acts of omission and commission were in related to attempt of fraudulent availment of drawback to the tune of 6 lakhs. Imposition of huge penalties ranging from 2 lakhs to 35 lakhs on individuals appears to be harsh, looking in to the fact that none of them were proved to be the ultimate beneficiary. Penalties imposed should be commensurate with the role played by each of the individual in the fraud. Therefore, though imposition of penalties on five appellants is justified, the quantum of penalty is not justified and maintainable - penalty imposed on Shri Ibrahim Umar Sayed, restricted to ₹ 3 lakhs; penalty imposed on Shri Dilip V. Hemrajani restricted to ₹ 50,000 and penalties imposed on M/s Shashmira Edwin Pandya, Shri Santosh Mishra & Shri V Joshi restricted to ₹ 25,000 each. Appeal allowed in part.
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