https://www.taxtmi.com/caselaws?id=201507 Penalty for abetment of fraudulent export and wrongful drawback was sustained where the record showed active participation, preparation of documentation, control over the drawback cheque, receipt of part of the proceeds, and supporting statements and circumstances. A second individual was also found involved because an unregistered release deed was not disclosed to the authorities and the partnership deed continued to show him as a partner, establishing misuse of the exporter's identity to obtain ineligible drawback. By contrast, the customs house agent's penalty was set aside because authorization could be inferred from the exporter's signed shipping bills, the relevant GR forms were given to the exporter and the department, and the alleged licensing breaches were not proved. en-us Fri, 22 Jan 2010 00:00:00 +0530 Wed, 12 Jan 2011 16:44:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201507 Penalty for abetment of fraudulent export and wrongful drawback was sustained where the record showed active participation, preparation of documentation, control over the drawback cheque, receipt of part of the proceeds, and supporting statements and circumstances. A second individual was also found involved because an unregistered release deed was not disclosed to the authorities and the partnership deed continued to show him as a partner, establishing misuse of the exporter's identity to obtain ineligible drawback. By contrast, the customs house agent's penalty was set aside because authorization could be inferred from the exporter's signed shipping bills, the relevant GR forms were given to the exporter and the department, and the alleged licensing breaches were not proved. Case-Laws Customs Fri, 22 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201507