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2017 (8) TMI 499 - AT - CustomsValuation - Import and re-export of garments (night wear) - It appeared that the importer had made an attempt to import goods of inferior quality, of Indian origin, into India and re-export the same to Russia in contravention of the provisions of the Customs Act, 1962 - hawala transactions - Held that: - Every country including India, consistently encourages exports. With the intention of export promotion, Government has put in place various incentives to exporters like drawback, rebate, DEPB etc. But by no stretch of imagination can it be considered that the Government, or for that matter the legislature, would facilitate or support exports of inferior quality goods at highly over inflated values. Perpetrators of such modus operandi have dubious intentions behind their actions, namely, to fraudulently claim ineligible drawback or other export incentives or even for the purpose of money laundering or hawala transactions. There can be no doubt that such attempts to defraud should be meted out with the adverse legal consequences that have been put in place. It has been proved beyond doubt that the alleged import and further onward attempt to re-export to Russia by manipulating/ fabricating the import documents and the value is very much in contravention of the provisions of Customs Act, 1962. This being the case, we are unable to find any infirmity with the decision of the adjudicating authority interalia, that of ordering re-fixing of the declared assessable value to ₹ 15,31,994/-, ordering confiscation of the goods, allowing redemption on payment of fine of ₹ 3,82,000/- after payment of appropriate duty along with interest thereon, as also imposition of penalties under various provisions of the Customs Act, 1962. Appeal dismissed - decided against appellant.
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