9911796707
TMI Blog2010 (7) TMI 753X X X X Extracts X X X X X X X X Extracts X X X X ..... 007 Adj. ACC dated 30-4-2007 as passed by jurisdictional Joint Commissioner of Customs (Export) and (iii) CAO/JC/DP/47/2007 Adj. ACC dated 30-4-2007 as passed by jurisdictional Joint Commissioner of Customs (Export) all of Air Cargo Complex, Sahar Andheri (E), Mumbai. 2. Brief facts of these cases are that Central Intelligence Unit of air Cargo Complex, Mumbai seized goods declared as 'Gear Cutting Tools of Cobalt Bearing High Speed Gear Cutters' attempted to be exported under nine different consignment on 6-12-01 and 7-12-01. The said goods, which, on examination were found to be used and damaged gears of no commercial value were declared to be new. The exports were made under drawback scheme to fraudulently claim drawback. In the fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Drawback amount Rs. 85612/-), S/B No. 4710499 dated 16-11-2001 (Drawback amount Rs. 84,484/-), S/B No. 4710500 dated 16-11-2001 (Drawback amount 84,484/0), S/B No. 4710501 dated 16-11-2001 (Drawback amount Rs. 84,484/-). Drawback totaling to Rs. 4,28,518/- was sanctioned to and received by M/s. Annj International in his SBI account, ACC. Enquiries through his banker. Union Bank of India Mohammed Ali Road, Mumbai-1 (Account No. 11954) revealed that M/s. Annj International (Currency a/c No. 11954) had not submitted any export document or shipping bills to them and the account was closed on 21-9-2001. The exporter address was found to be fictitious. The documents, shipping bills were processed and their clearance effected by the CHA/M/s. Vish ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elated to the exports made through S/B No. 4704765 dated 6-11-2001 (Drawback amount Rs. 76050/-) and S/B No. 4704766 dated 6-11-2001 (Drawback amount Rs. 88803/-). Drawback amount was withheld. During investigations, Sh. Kishan Singh Dinesh Singh Negi, proprietor of M.S. Bhawani EXIM (the alleged exporter) could not be traced. The document viz., shipping bills and clearance was processed and the consignments cleared for export by M/s. Vishwanath Shipping Agency Pvt. Ltd. (CHA 11/216), its Director, Sh. A.S. Raut and the employee of CHA firm, Sh. Vikas Mistry, Sh. Prakash Golatkar and other employees. 2.5 Aggrieved by these orders, applicants filed appeal before Commissioner (Appeals) who rejected the same. 3. Aggrieved by impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere not followed in as much as the request for adjournment of hearing sent through Courier service could not reach the Adjudicating Authority and yet he proceeded to pass an ex parte order. The findings of the Ld. Commissioner of Customs (Appeal) that ample opportunities were given to the Appellant is not borne out by facts. 3.5 The findings of the Commissioner of Customs (Appeal) to the effect that Shri P.V. Raut, Managing Director of the Appellant Company could not adduce any evidence for his not being available in Mumbai during September to November, 2001, when the alleged offences were committed and therefore, to held that the Managing Director willfully made false statements and allegations against the employees/persons and that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14-12-2009, 30-3-2010 and finally held on 13-5-2010 which was attended by Shri B.B. Gupta (Advocate) for and on behalf of the applicant who reiterated the grounds of revision application during him oral submissions. 5. Government has carefully gone through the records of the case and the submissions as made above along with the provisions of Acts/Rules and judgements as applicable to the case matter under reference. 6. Government notes that the impugned cases pertains to claims of inadmissible drawback which have emerged after a seizures case of damaged gears of no-Commercial value which were misdeclared as "Gear Cutting Tools of Cobalt Bearing High Speed Steel Gear Cutters" for the purpose of claming undue amounts of Draw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omplex, Mumbai. It is a fact on record that exporters/export firms were found to be fictitious and non-existent after proper investigations and after providing enough opportunities to all concerned to tender their submission. 8. Further conclusions of the investigating agency are that neither any remittance were received for the said goods exported nor anyone came forward to counter the basic allegations. Finally there is no evidence record so as to support the verbal and implied denials or not from any of the notices of initial Show-Cause-Notices of these cases. Government therefore by taking the applicants as the proper Custom House Agent Covered by Customs House Agents Licensing Regulations, 2004 analyses the scope and limits of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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