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2022 (10) TMI 443 - CESTAT NEW DELHIDuty Draw back scheme - Focus Product Scheme - Misdeclaration of export goods - unscrupulous traders /exporters were exporting goods describing as floor covering (braided) of man made fiber for availing undue export incentives under Duty Draw back and Focus Product Scheme (in short FPS) by resorting to mis-declaration of description and value - HELD THAT:- From the show cause notice, it is apparent that the goods covered under 15 shipping bills which were detained and later seized on 18.12.2014 and 18.03.2015 and finally got confiscated vide the aforementioned Order-in-Original which has been upheld by the Order under challenge. Further perusal of the table given in the show cause notice reveal that six shipping bills pertaining to M/s. Seguro Traders and nine shipping bills thereof were of M/s. Goel Enterprises - The Original Adjudicating Authority after meticulous discussion while rejecting the classification has held the applicable entry to be 6301 9090. But the fact remain is that proposal of rejection of classification was very much raised in the show cause notice which has been upheld by the Original Adjudicating Authority. This observation is sufficient to reject the submissions of the learned Counsel of the appellant that findings of the Adjudicating Authority below are beyond the scope of show cause notice. From his subsequent statements dated 3.6.2015 about purchasing goods of impugned consignment from Panipat through a broker for both the firms, purchasing is very much apparent. The role of Vaibhav Goel has been discussed in the show cause notice and is clearly been appreciated as proved by the Adjudicating Authority Below. Since no documents could have been produced to falsify those findings and that the documents as produced are held to be highly insufficient to discharge Shri Vaibhav Goel from the impugned penalty, it is held that penalty which has been imposed upon him for the reason that the goods under investigation in the present matter were the consignments not only of M/s. Goel Enterprises but were also the goods of consignment of M/s. Seguro Traders under proprietorship of Vaibhav Goel has rightly been imposed. The confirmation of demand against M/s. Goel Enterprises and imposition of penalty on this firm as well as on its proprietor Mr Krishan Goel should have been abated as proceedings cannot continue against the dead person - Appeal allowed.
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