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2016 (10) TMI 264 - SUPREME COURT

2016 (10) TMI 264 - SUPREME COURT - 2016 (340) E.L.T. 3 (SC) - Allegation of illegal export - export of ready made garments after fulfilling all the legal requirements - entire remittance from exports received by the respondents - whether remittances by way of Hawala was carried on by the assessee and whether the assessee was engaged in illegal exports? - CESTAT held assessee to be genuine and no Hawala transactions involved - Held that: - the entire material placed before CESTAT has been discus .....

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he money was remitted by way of Hawala, the case of over-invoicing could not be established by the Department - no infirmity in the order of CESTAT - appeal dismissed - decided in favor of assessee. - Civil Appeal Nos. 4465-4473 of 2008 - Dated:- 5-9-2016 - MR. A.K. SIKRI AND MR. ROHINTON FALI NARIMAN JJ. Mr. A.K. Singh, Sr. Mr. S. Wasim A. Qadri, Mr. R.S. Jena and Mr. B. Krishna Prasad, Advocates for the Appellants. Mr. Saurabh Kirpal, Ms. Diksha Rai, Mr. Ashish Batra, Mr. Wattan Sharma, Ms. Ra .....

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dents. 2. However, on the basis of the alleged intelligence received in the Bombay Zonal Unit of Directorate of Revenue Intelligence that the exporter was engaged in the fraudulent exports of low quality ready made garments from Nhava Sheva Sea Port by resorting to overvaluations in order to claim undue export benefits, investigations were carried out and on that basis, show cause notice was issued to the respondents which resulted in imposition of penalty etc. The respondents filed appeal there .....

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