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2015 (11) TMI 256 - CESTAT AHMEDABAD

2015 (11) TMI 256 - CESTAT AHMEDABAD - TMI - Imposition of Penalty under Section 114(i) of Customs Act, 1962 on partner and partnership firm fraudulent duty drawback claim - attempted to export the readymade garments by mis-declaring and it was found that the consignment was loaded with old and used garments. Held That:- The Appellant No. 1 took a definite stand that they have brought to the notice to the Customs officers of the damage goods. - Adjudicating authority had not disputed the con .....

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- Appeal No.C/412/2007; C/81/2008 - Order No.A/11189-11190/2015 - Dated:- 10-8-2015 - MR. P.K. DAS, MEMBER (JUDICIAL) AND MR. P.M. SALEEM, MEMBER (TECHNICAL) For the Petitioner : Shri P.P. Jadeja, Consultant (for Appellant No.1 only) For the Respondent : Shri Jitendra Nair, Authorised Representative ORDER Per: P.K. Das These appeals are arising out of a common order, and therefore, both are taken up together for disposal. Shri Narayanan Nair Ajay Kumar, Director of M/s. Unique Shipping Services .....

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a second round of litigation. By Final Order No.112-114/2007, dt.11.04.2007, the Tribunal remanded the matter to the Adjudicating authority, to decide in de-novo proceedings. The learned Authorised Representative on behalf of the Revenue submits that the Tribunal by Final Order No.A/136/WZB/AHD/2009, dt.09.01.2009, dismissed the appeal filed by the main Appellant (M/s Shivam Overseas) for non-compliance of the stay order. 4. The learned Consultant submits that the Appellant Shri Narayanan Nair .....

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dings, had not disputed their submission recorded in the earlier Adjudication order. He particularly drew the attention of the Bench to the Para 2 of their reply to the Show Cause Notice dt.07.07.2000. The main contention of the learned Counsel is that the Appellant after detecting the damage goods in the consignment informed to the concerned customs officer. He is not concerned with the confiscation of the goods in any manner. He is not concerned with the mis-declaration of the goods in any man .....

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2.12.1999 till 23.00 on 04.12.1999 and thereafter he was called daily and made to sit in the Customs House from 10 A.M. to 06 P.M. except for 07.12.1999, when he was admitted in the evening of 06.12.199 to the evening of 07.12.1999 to the Anurag Nursing Home for treatment. We find that in the earlier Adjudication order, the Adjudicating authority had considered the interim reply of the Appellant as under:- Shri Narayan Nair Ajay Kumar in his interim reply has submitted that the impugned goods we .....

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were examined by the proper Officers of Customs, to their entire satisfaction, who drew samples there from also and passed the written order in the respective shipping bills, permitting export of the goods. If notwithstanding these facts, the impugned goods are ultimately held liable to confiscation, he had no objection to dealing with them under the law, as deemed proper, since, being neither the owner nor the exporter, he had no interest in them. 7. The Tribunal in the remand order categorical .....

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