TMI Blog2014 (9) TMI 402X X X X Extracts X X X X X X X X Extracts X X X X ..... resent review application and the same is dismissed. - Cus. A. C. No. 2/2014 and CM No. 13498 of 2014 - - - Dated:- 21-8-2014 - Sanjiv Khanna And V. Kameswar Rao,JJ. For the Appellants : Mr. Vivek K. Tankha with Mr. Varun K. Chopra For the Respondent : Through Nemo ORDER CM No. 13498/2014 This is an application under Order XLVII for review of order dated 22nd July, 2014 by which the applicant-appellant was directed to deposit ₹ 25 crores within a period of three weeks. Customs Excise and Service Tax Appellate Tribunal, by the impugned order dated 11th February, 2014, had directed the applicant to deposit ₹ 30 crores against duty demand of ₹ 23,84,30,219/- and penalty of ₹ 8 crores, plus inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms Act. The impugned order, passed by the Tribunal, is very detailed and lucidly set out the factual findings, which has resulted in the impugned demand. Customs department got alarmed upon recovery of 51 duty free liquor bottles sold to a domestic passenger. This was detected on 8.10.2008. On detailed verification, it was affirmed that a passport number, which had not been issued to any person, was repeatedly used in the bills for sales in the name of different passengers. Fraudulent passport numbers were used or same passport number was used for different passengers. There was fabrication of records. Reference was specifically made to the sample study and examination of bills during the period 01.10.2008 to 08.10.2008 and bill Nos. 94 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her contention raised is that the employees of the applicant have indulged in malpractices. We would not like to comment in detail on the said contention, but only record that the quantum of transactions in the present case found to be dubious or fraudulent, is to the tune of ₹ 14.98 crores, which is not a small figure and is reflective of the rampant and repeated misuse and violations. This prima facie does appear to be a work of one or some deviant employees, who may have gained personal benefit/advantage. In any case these are aspects, to be finally examined and considered. For the present, these arguments do not impress us. In these circumstances, we are not inclined to allow the present review application and the same is dismi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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