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2024 (1) TMI 1129 - CESTAT KOLKATADuty Drawback - Levy of penalties u/s 114(i) and 114 (ii) as well as under section 114AA of the Customs Act, 1962 for abetment - Rejection of duty Drawback claim - gross over-valuation of the export goods for the purpose of claiming unintended and highly inflated drawback amounts - HELD THAT:- It is found from the statement of Anupam Mondal, Proprietor of M/s. East India Impex that he has admitted to his role as an abettor to Ajay Madan alias Jassi alias Ashutosh Birla, the real exporter of this case, and in enabling by creation of a fake identity for him, by helping him open a bank account and handing it over to Debasis Mukherjee for the purpose of the subject exports of neckties and kept in hiding the vital export documents with him. The appellant therefore is guilty of culpability in the matter. He has not been able to dismiss his role in the entire fraudulent activity with a degree of conviction. The fact that concerned incriminating documents, blank signed papers were found from his possession are sufficient enough to fasten the needle of suspicion at his involvement. The appellant had further admitted to his support in the fraud though later retracted his version. If the appellant was not involved, as claimed by him, he has not been able to satisfactorily respond to the query about receipt of money from Jassi and paying it over to Debasis Mukherjee. It be noted that the appellant has continued to do so, even after the case was booked by the department. The case does not warrant imposition of harsh penalties on the appellant, as would require stronger evidence in the matter - the penalty imposed on the appellant are disproportionate to his role as made out from whatever evidence the department has been able to muster and the ends of justice would be met by reducing the same from Rupees Three Lakh to Rupees Fifty Thousand only - Appeal disposed off.
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