https://www.taxtmi.com/caselaws?id=249579 Goods cleared under ARE-1 documents were found not to have been physically presented at the export port, and the shipping bills, bill of lading entries and reverse endorsements were inconsistent and bore forged signatures. Evidence from Customs officers, transport records, shipping agents and the CHA supported the conclusion that no shipment under the relevant shipping bills had taken place. The transaction was therefore treated as fraudulent diversion of duty-free goods into the domestic market and a deliberate attempt to evade duty. On that basis, the finding of export fraud and diversion was upheld, and the duty demand, penalty and allied consequences were sustained. en-us Wed, 22 Jan 2014 00:00:00 +0530 Thu, 17 Jul 2014 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249579 Goods cleared under ARE-1 documents were found not to have been physically presented at the export port, and the shipping bills, bill of lading entries and reverse endorsements were inconsistent and bore forged signatures. Evidence from Customs officers, transport records, shipping agents and the CHA supported the conclusion that no shipment under the relevant shipping bills had taken place. The transaction was therefore treated as fraudulent diversion of duty-free goods into the domestic market and a deliberate attempt to evade duty. On that basis, the finding of export fraud and diversion was upheld, and the duty demand, penalty and allied consequences were sustained. Case-Laws Central Excise Wed, 22 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249579