Home Case Index All Cases Customs Customs + AT Customs - 2023 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (5) TMI 1135 - AT - CustomsFraudulent availment of benefit of Duty Drawback - wilful misstatement of the particulars declared in the shipping bills - order for confiscation of the goods already exported under draw back u/s 113 (i) of the Customs Act - diversion of goods (exported) to third country or not - levy of penalty u/s 114 (iii) of the Act - Extended period of limitation - HELD THAT:- The show cause notice has been issued after more than 13 years from 27.04.2003, when the Customs has closed the matter by writing to Punjab National Bank, to defreeze the bank account of the appellant. Thus, the extended period is not available to Revenue, and this ground is decided in favour of the appellant and against the Revenue. The show cause notice is based on un-substantiated and vague facts, which have no legs to stand. Admittedly, the appellant have received the payment for the goods exported, which is duly supported by the BRCs issued and re-certified after verification by the Punjab National Bank. Further, there is no evidence brought on record by the Revenue that the appellant have returned any remittance received on account of exports to the buyer located in the foreign country. Further, Revenue have not brought on record any evidence of diversion of goods to any third country - Admittedly, the goods have been exported by air from India to Russia and thus, chances to diversion to third country is highly impossible, without the goods first reaching Russia. The impugned order is set aside - appeal allowed.
|