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Manoj Gupta, Vision INC., Arun Gupta And R.A. Overseas Versus CC (Export) , Mumbai

2015 (11) TMI 1326 - CESTAT MUMBAI

Waiver of pre deposit - Overvaluation to claim higher duty draw-back - Held that:- Allegation is regarding over-valuation of the readymade garments and diversion of garments exported to Russia. While the entire findings of the adjudicating authority proceeds on this basic allegation as also various documentary evidences which were produced before him, we find that the entire case needs appreciation of the evidences which is in paper book. At the same time we do find that the Tribunal at Delhi in .....

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so one of the issue in appeal. The Tribunal has addressed to all the decisions put forth by the Revenue in various paragraphs and has also addressed to the fact that the demand for incorrect duty draw back can be raised only by a proper officer and DRI officer is not considered as a proper officer. - prima facie these appellants have made out a case for waiver of pre-deposit of the entire amount of interest and penalties imposed. - Stay granted. - Application No. C/S/96376/14, C/S/96378/14, C/S/ .....

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and M/s. R.A. Overseas are not represented. We have considered the stay petitions and reasons for stay filed by them. As none is present, we dismiss the stay petitions filed by them for non-prosecution and direct the Registry to ascertain the compliance to the provisions of Section 129E of the Customs Act, 1962 during the relevant period; and list for compliance on 1st December 2015 3. Now we take up the stay petitions filed by Manoj Gupta and M/s Vision Inc. 4. The basic facts that arise for co .....

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r non-existence or have no business in import or export. Show cause notices were issued after detailed investigation concluded and it was held by the adjudicating authority that M/s. Vision Inc., has wrongly availed draw-back and it should be recovered from them. The adjudicating authority confirmed the show cause notice issued and also imposed penalties on M/s. Vision Inc., and Shri Manoj Gupta. 5. Learned Counsel appearing on behalf of the appellants would take us through the entire case recor .....

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allowed the appeals of the appellants therein. He would then draw our attention to various findings recorded by the Bench in that case and submit stay be granted to them. 6. Learned D.R. on the other hand would submit that this is a fraud which has been committed by the appellants herein. He would submit that there are evidences which are received from Dubai customs authorities states that the value/declaration made before them are very low; the value of readymade garments were inflated to avai .....

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l remittance of proceeds which was given to the authority which would be overlooked. It is his submission that the issue involved in this case is regarding draw back which has been irregularly claimed by the appellant. 7. We have considered the submissions made at length by both sides and perused the records. 8. Prima facie, we find that the allegation is regarding over-valuation of the readymade garments and diversion of garments exported to Russia. While the entire findings of the adjudicating .....

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