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2016 (9) TMI 219 - CESTAT MUMBAI

2016 (9) TMI 219 - CESTAT MUMBAI - TMI - Demand of amount availed as drawback - Fraudulent claim of drawback mis-delaration of goods goods shipped to non-existent consignees Held that:- Under the drawback provision it is not provided that the demand of drawback can be made jointly from various persons. Therefore in our view it is necessary for the adjudicating authority to decide who is actually liable for return of drawback availed. If at all the drawback is recoverable from various perso .....

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Joint Commissioner (A.R) for respondent ORDER Per Ramesh Nair These appeals arise out of the impugned order bearing No. 2/HKM/CC/DRI/NCH/2005 dt. 31/1/2005 passed by the Commissioner of Central Excise (Adjudication). New Delhi. The issue involved in the present case is that some non-existent and fictitious firm M/s. Unique Impex and M/s. Global Art have mis-declared the quantity and exported goods. The goods were shipped to non-existent consignees and export proceeds were not being received in I .....

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posed on both the appellants. It is his submission that if at all, there is a demand it should be specific and cannot be made jointly from group of persons and firms. Therefore the order is not sustainable only on the ground that the demand of erroneous drawback was jointly made from group of persons and firms. He further submits that in another case on Shri Vaman Kunder this Tribunal in the identical set of facts dropped the penalty which is reported as Shri Vaman Kunder Vs. Commissioner of Cus .....

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in the impugned order, the demand order towards erroneous drawback was passed by the adjudicating authority as under: 181. In view of the above findings, I pass the following order :- (i) I hold the goods exported in the name of M/s. Unique Impex with declared FOB value of ₹ 5,88,98,011 and goods exported in the name of M/s. Global Art with declared FOB value of ₹ 5,58,97,608 liable to confiscation under Section 113(d) and 113(i) of the Customs Act, 1962. Since the goods are not avai .....

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7; 13,22,850/- the actual value being much less due to their being of utmost inferior quality, under Section 113(d) and 113(i) of the Customs Act, 1962. 1 allow redemption of same on payment of Redemption Fine of Ws. 1,50,000/- with reference to the remaining goods, which are not available for confiscation, I impose a fine of ₹ 5,00,000/- in lieu of confiscation. (ii) I demand the drawback amount of ₹ 82,00,500/- in the case of M/s. Unique Impex and ₹ 82,78,585/- in the case of .....

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.laved A lam, Rs, 50,00,000/- (Rs. Fifty Lakhs Only) each on Shri Mohammed Farooq, Vaman Kunder and Srinivas Bhandari under Section 114(i), 1 I 4(iii) and 117 of the Customs Act, 1962 for their acts of omission and commission which rendered the goods liable to confiscation. (iv) I impose a penalty of ₹ 25,00,000/- (Rs. Twenty Five Lakhs only) each on Shri Munilal Mehra @ Omprakash Seth and Shri Bimal Kumar Mehra @ Rajkurnar Seth under Section 114(i) and 114(iii) of the Customs Act, 1962 f .....

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