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TMI Blog2017 (4) TMI 540X X X X Extracts X X X X X X X X Extracts X X X X ..... ut not being in the cause list may be called and heard together for common disposal having common cause. 1.2 When the appellant M/s. Sindhu Textiles filed 8 (eight) live shipping bills viz. 2203701, 2203707, 2203712 & 2203713 all dated 24.11.2005 and 2203810, 2203817, 2203836 and 2203852 all dated 25.11.2005, Customs authorities found that the goods covered therein were over-valued to claim drawback of Rs. 10,94,057/- unduly. Accordingly investigation was conducted to discover the object behind that. The Authority found that there were another six shipping bills of the description, viz, 2163986, dt-28.09.2005; 2163873, dt-27.09.2005; 2164019, dt-28.09.2005; 2164012, dt-28.09.2005; 2163844, dt-27.09.2005; and 2163868, dt-27.09.2005 were fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e M/s. JM Fashions for export. Samples collected from the live consignments attempted to be exported by M/s. Sindhu Textiles revealed that the goods were of very poor quality but were overvalued to claim drawback unduly for enrichment at the cost of Customs. While value of each shirt was declared as USD 6.15 [Rs.275/- approx.], actual value thereof was found to be Rs. 40/- only. Apart from market inquiry, when statement was recorded from one Shri B. Jaaveeth, claimed to be Managing Partner of M/s. JM Fashions, he revealed that the actual value of the export covered by live consignments under eight shipping bills was of Rs.26,44,500/-. Such over valuation was resorted to make drawback claim of Rs. 10,94,057/- to make undue gain. The differen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue claiming drawback fraudulently without any foreign exchange realization. 2.3 Shri Krishna Prasad admitted in his statement that the concerns M/s. J.M. Fashions and Sriram Exports were floated with same location address in the building of M/s. Sri Sairam Exports giving fictitious residential address and fabricating documentation right from applying for Import Export Code, obtaining PAN No., preparing invoices, opening current account with the bank till filing of shipping bills with intent to claim drawback fraudulently. 2.4 Investigation also revealed that Shri Krishna Prasad was involved in red sander smuggling as has been recorded by learned Adjudicating Authority in para 51 of the adjudication order. Investigation noticed that Shri B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Trd 6. 2163844 / 27.9.05 43,500 52787 on 06.09.06 57534 on 07.09.06 Shajiee Mohd Trd TOTAL 4,13,202 2,63,211 2,68,084 3. In the course of adjudication, neither purchase invoices nor the remittance particulars were produced by the appellant exporters for verification and examination of the learned Adujdicating authority. Later on, when the investigation proceeded under the FEMA, 1999, appellants managed to get foreign remittance papers after eleven months, which was considered by the adjudicating authority to be an outcome of designed fraud committed against Customs by appellants. Therefore, he denied the drawback claim in respect of live consignments of M/s. Sindhu Textiles and directed for recovery of draw back ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the cost of Customs. The goods were therefore liable to be confiscated and undue claim of the drawback was deniable. Hence there may not be interference to the adjudication order. 6. Heard both sides and perused the records. 7.1 Against the finding of the adjudicating authority on the issue of export of low priced inferior quality goods no defence could be led by the exporter appellants to discard the same. Market inquiry as well as statements recorded, demonstrated fraudulent act, oblique motive and malafides of appellant. There was no rebuttal to any of the evidence gathered by investigation. Added to this, even the statement of Shri G.P. Krishna Prasad revealed real story of the fraud committed by the racket against Customs, who manag ..... X X X X Extracts X X X X X X X X Extracts X X X X
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