TaxTMI 
TaxTMI 
TaxTMI 
2009 (6) TMI 177
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....pellant despite notice, nor any request of his for adjournment. This case has stood adjourned from time to time at the request of the appellant. I am not inclined to grant any further adjournment. Hence I proceed to deal with this appeal by examining the records and hearing the DR. 2. This appeal filed by one Shri Sandeep Naik is against a penalty of Rs. 2,00,000/- imposed on him under Sect....
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....t show-cause notice, the learned Commissioner has confirmed demand of these amounts against M/s. Nisum Exports & Finance Pvt. Ltd., M/s. Nisum Global Ltd. and M/s. Mehul Exports under Rule 16 of the Customs and Central Excise Duties Drawback Rules, 1995. The learned Commissioner also found inter alia that the appellant acted as a conduit in the fraudulent transactions indulged in by Shri Agarwal. ....
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....l which was exported under the L/C of his company Kunam Exports to Russia; he also knew Mr. Kumar Swamy, owner of M/s. Nelson Apparels, Tirupur and visited him 5-6 times; he knew Entron apparels is a sister concern of Nelson Apparels, when question about the invoice raised by M/s. Entron Apparels on M/s. Nisum Global Ltd. showing value of Rs. 250/- per piece he stated that he knew nothing about it....
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....ls. Shri M. Dharmalingam, proprietor of this concern, stated under Section 108 of the Customs Act that they never issued these bills nor supplied the goods mentioned therein to any of the exporters. He, however, admitted that he sent a few sets of blank invoices to Shri Sandeep Naik on his specific request. The department, however, has not established that these very Invoices were used along with ....