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2009 (9) TMI 359 - AT - CustomsDraw back- This appeal has been filed by the assessee against the order of adjudication dated 28-11-2005 passed by the learned Commissioner giving rise to the following consequences:- (i) Drawback was ordered to be recovered from the appellant under Section 75A(2) of the Customs Act, 1962 read with Rule 16 of the Customs and Central excise Duties Drawback Rules, 1995. (ii) Interest on the amount recoverable under (i) above is payable under Section 28AA of the Customs Act, 1962 read with Rule 16 of the Customs and Central Excise duty DBK Rules. (iii) DEPB amount of Rs.62,585/- claimed is inadmissible. (iv) Liable to penalty of Rs.50,000/- under Section 114 of the Customs Act, 1962. Held that- the appellant failed to prove its good conduct of issuing parallel invoices to Delhi Chamber of Commerce. Intention of the appellant appears to enrich itself at the cost of Revenue in case of unnoticed transactions. When there was admission by the appellant that its past practice has resulted with 20 to 30% of reduction of value of export on examination of export by customs, levy of penalty of Rs.50,000/- is justified to prevent recurrence of such practice thus, appeal is partly allowed to the extent indicated above and Drawback/DEPB claim is to be recomputed in the light of aforesaid directions. Excess of Drawback/DEPB claim availed shall be recoverable with interest.
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