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2013 (8) TMI 799 - AT - CustomsExcessive claim of duty drawback - Suppression of quantity of goods - Whether there was wilful suppression of the quantity/number area and measurement of carpets and goods were overvalued to claim excess drawback for such non-existing or short accounted exports – Held that:- The test reports relating to attempted exports clearly established material discrepancy in composition of the goods attempted to be exported - declaration relating to contents of the carpets attempted to be exported, quality as well as measurement thereof resulted in serious discrepancy found in physical examination - there was no mention of other misc. materials used in the manufacturing process. Misdeclaration of goods - Whether the quality of the carpets and the value declared by the exporter in their export documents was correct or the same was liable to be rejected for misdeclaration – Held that:- There was misdeclaration of description, quantity, quality and shortage of goods which were attempted to be exported. Stay application – waiver of pre deposit - Duty drawback - Whether the assessee deliberately facilitated fraudulent exports for claim of higher drawback rendering them to penal action – Held that:- Fraudulent past exports were proved to be making fictitious purchases recorded by the appellant without explaining the manufacture and cost data of the exports -Its records were fabricated - So also the cost data relating to attempted exports were not furnished - it was difficult to appreciate assessee’s pleadings to be merited at this stage since fraud nullifies everything – since draw back was availed in excess of admissibility - assessee was ordered to submit some amount as pre deposit – decided against assessee.
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