TMI Blog2001 (11) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... pplication, the facts leading thereto, need to be spelt out in brief. 2. M/s. Jupiter Exports fraudulently obtained advance licences and the DEEC books. They falsified export document invoices test reports etc. to inflate the value and varieties of exports. Thereafter they obtained by fraud transferability of the licences from the appropriate authorities. These licences were then sold/transfered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal however did not uphold the recovery of duty from M/s. Jupiter Exports. The Tribunal examined the definitions of the phrase 'importer' as also the provisions of Section 28 of the Act, and held that the duty could not be recovered from M/s. Jupiter Exports except for one import directly made by them. The penalty imposed upon them was reduced proportionately. 3. The appellants then approach ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on. 4. We observe that the finding of the Tribunal in the present proceedings that duty under Section 28(1) could not be demanded from the original holders of the licence but could be demanded only from the persons who actually imported the goods; has been laid down in a number of earlier judgments including. In the case of Elecon Engineering Co. Ltd. v. Commissioner of Cus. [1999 (111) E.L.T. 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as that undue benefit was being extended to M/s. Jupiter Exports whose fraudulent deeds are established and are not contested. 7. We find that the subject appeal was filed by the partners and the firm of M/s. Jupiter Exports. The revenue on finding gross errors in the Commissioner's order also did not file an appeal before the Tribunal. As regards the alleged errors in the cited order of the Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the frauds way back in 1995. The Customs authorities held their hands. They did not arrest the wrong doers and possibly did not put them under detention. It is indeed surprising after 7 years, the revenue is making a great show of indignation and injured innocence; and is filing an application for not returning the money which was collected without any authority of law. 10. The entire manne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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