TaxTMI 
TaxTMI 
2007 (4) TMI 459
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....nalties imposed under the order may be noted : Shri Pawan Kumar Rs. 20 lakhs Shri Govind Jha Rs. 15 lakhs Shri Radhey Lal &n....
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....Creations, Anu Export, Amico International, Zebra inc. and Prayas Enterprises. 3. Brief facts of the case are that under 24 shipping bills, readymade garments were exported to Australia, Panama, Portugal, Lithuania, Marcoo and Ireland during December, 2002 through ICD, Faridabad. The export garments in question had been declared and certified by the Customs officers as "factory stuffed" at Faridabad. It is to be noted that such factory stuffed and sealed consignments in containers are allowed export at the port of loading without any physical examination. Accordingly, consignments under the 24 Shipping Bills were allowed exports without physical examination. Draw-back amounts as permissible were also paid to the exporters. 4. Su....
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....er persons are the proprietors of the exporting firms. The finding about actual ownership and responsibility have been reached based on recovery of balance goods, documents, bank papers and other materials relating to export firms from the premises of these persons. There are also their own and other parties statements confirming their involvement in procuring, transporting and arranging the exports. 7. In regard to the officers the position is that Shri A.K. Saxena, Inspector and Shri A.S. Hasija, Supdt. have certified that the export consignments were factory stuffed in their presence while, as a matter of fact at the stated premises, there was no readymade garment manufacturing factory. It is also the evidence of the owner of the p....
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.... observation about the value. In regard to Shri A.S. Hasija, the submission is that as a Supervisory Officer, he had only countersigned the report of the Inspector. As regards his visit of the premises of stuffing, the explanation is that though he had visited the place, he had left the verification about the existence of the factory and actual stuffing to the Inspector. 11. The contention of the ld. Counsel for Shri Bamin Tari, Dy. Commissioner is that the imposition of penalty on him is entirely unjustified in the given factual context. It is being pointed out that as the Dy. Commissioner In-charge of the export station, he had allowed export only after causing verification about the correctness of the export value declared. As veri....
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....ietors, recovery of left over readymade garments from the premises of the appellants, possession of banking and other documents of the firms in question by the appellants and their own admissions and the evidence of independent witnesses confirmed that the present applicants have committed a well planned and deliberate fraud. 13. As regards the role of the officers, it is being pointed out that by falsely verifying the stuffing of export goods in the containers, the officers have played an important role in facilitating the fraud. Ld. DR would point out that the Supdt. and Inspector had facilitated the fraud by firstly verifying the existence of factories at the said premises and by certifying that actually goods were stuffed in the f....