TMI Blog2017 (10) TMI 1075X X X X Extracts X X X X X X X X Extracts X X X X ..... reach of law. Appellants have no defence at all to refute any of the allegations of Revenue in their grounds of appeal while Revenue proved its call on all counts with cogent and credible evidence. Appeal dismissed - decided against appellant. - C/251, 252, 298, 299, 300, 301, 302, 303 & 304/08-Mum - A/90025-90033/17/CB - Dated:- 28-9-2017 - Dr. D.N. Panda, Judicial Member And Mr. C.J. Mathew, Technical Member None for appellants Ms. P. Vinitha Sekhar, Joint Commissioner (AR), for respondent ORDER Per: Dr. D.N. Panda In this batch of appeals, the name lender advance licence holder M/s. Chanakya Impex and the name lender supporting manufacturer M/s. Paradigm were in appeal before Tribunal in appeal Nos.C/311 and 312/08 respectively, against present impugned order. But their appeals were dismissed for their failure to make compliance with pre-deposit order No.S/454-455/08/CSTB/C-I dated 28.7.2008. 2. According to Revenue, present batch of appeals arising out of common cause as that was involved in the above said dismissed appeals relate to breach of law committed by the aforesaid two parties who perpetuated fraud against Revenue and presen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rahul Jain 10,00,000 13 M. K. Industries 10,00,000 3. None present for appellants in the present batch of appeals to lead defence if any. 4. Summary of material facts placed by learned AR and her contentions are as under:- (1) On the basis of an intelligence that M/s Chanakya Impex was diverting the goods imported duty free under the Advance license scheme to local market,, a search was carried out on 22.12.2004 at the premises of branch office of M/s Chanakya Impex at Silvassa and the factory premises of M/s Paradigm, the supporting manufacturer. (2) During the search of the factory premises of M/s Paradigm, it was found that only four machines out of the five machines installed were in working condition. Further the manager of M/s Paradigm, Yashwant C. Shah admitted that no manufacturing activity was being carried out in the factory. He also denied having received any raw materials from M/s Chanakya Impex. Search of the office address of M/s Chanakya Impex at Silvassa revealed that M/s Chanakya Impex neither owned the premises not had leased it. They had fabr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted that the goods were indeed delivered at the warehouses at Kalamboli and that bills of transportation used to be raised in the name of M/s Ami Clearing Agency and accordingly payment was also made by M/s Ami Clearing Agency. (8) Statement of Jabarmal Moloji , father of Rahul Jain and Rakesh Jain, proprietors of M/s Sun Impex and M/s Kanakratna Steel, respectively was recorded and admitted that he had guided his sons and selling goods on HSS to M/s Chanakya Impex. Rahul Jain, proprietor of Sun Impex admitted that the business was looked after by father. However he used to sign the documents pertaining to High Sea Sale.Rakesh K. Jain, proprietor of M/s Kanakratna Steel also admitted to High Sea Sale with M/s Chanakya Impex. (9) The total assessable value of the goods imported against the 25 Advance Licences worked out to ₹ 9,50,30,41.43/- and the duty forgone for the same worked out to ₹ 4,67,79,479.46. Further during the course of investigation, 28 packages of stainless steel coils/ sheets valued at ₹ 20,00,000/- were seized from the premises of M/s Kanakratna Steel and one package of stainless steel coils/ sheet valued at ₹ 2,88,000 was sei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... serve any leniency. Those are to be dismissed and penalty imposed on them may be upheld. (15) Hon'ble Supreme Court in the case of Commissioner of Customs Vs. Essar Oil Ltd. reported in 2004 (172) ELT. 0433 SC had held as follows 31. Fraud as is well known vitiates every solemn act. Fraud and justice never dwell together. Fraud is a conduct either by letter or words, which includes the other person or authority to take a definite determinative stand as a response to the conduct of the former either by words or letter. It is also well settled that misrepresentation itself amounts to fraud. Indeed, innocent misrepresentation may also give reason to claim relief against fraud. A fraudulent misrepresentation is called deceit and consists in leading a man into damage by wilfully or recklessly causing him to believe and act on falsehood. It is a fraud in law if a party makes representations, which he knows to be false, and injury enures there from although the motive from which the representations proceeded may not have been bad. An act of fraud on court is always viewed seriously. A collusion or conspiracy with a view to deprive the rights of the others in relation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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