TaxTMI 
TaxTMI 
2008 (6) TMI 454
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....filed bills of entry, when the case was taken up for investigation, they did not come forward to clear the goods and in fact none of them could be found for the purpose of investigation. 2. During the course of investigation, the DRI obtained the invoices from M/s. Success Engineering for 721 US$ as against 630 US$ declared by the importers at the time of filing bill of entry in support of which they had filed photocopies of invoices and contracts etc. The invoices supplied by M/s. Success Engineering were duly attested by bank. The investigation also revealed that M/s. Success Engineering had originally given invoices for 630 US$ per MT, photocopies of which were submitted by the importers, whereas the correct price was 721 US$. ....
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....uth India Television (P) Ltd. [2001 (136) E.L.T. 243 (Tri. - Kolkata)] 6. Ld. DR on the other hand stated that the exporter based in Hong Kong is not an innocent party and this is not the first time that they have indulged in such activities. He brought the order of this Tribunal No. A/1555 to 1557/WZB/Ah'bad/07 dt. 20-6-2007 [2007 (215) E.L.T. 220 (T)] to our notice wherein the same appellant had exported goods to India and in respect of the HDPE consignments in that case also the same modus operandi was found. He also pointed out that the investigating agency had found that in the business & directory of Hong Kong, the Unit has not figured and only after repeated issuance of summons, the exporters have come forward. 7. We ....
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....there were two invoices was established. M/s. Success Engineering have already deposited the amount of penalty and redemption fine. We also note that the Commissioner has already allowed the re-export of the goods on payment of fine and penalty. Taking note of the fact that this is the second time that the exporters are indulging in the same kind of activity and also the Commissioner during adjudication has imposed a fine of only Rs. 30 lakhs, which was less than 10% of the total value of the goods Rs. 3,48,35,022/-, we feel that no reduction in the redemption fine is warranted. Commissioner also has imposed a penalty of Rs. 30 lakhs on M/s. Success Engineering Ltd. and the penalty is reduced from Rs. 30 lakhs to Rs. 25 lakhs. 8. Th....