2012 (8) TMI 539

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....after waiving the requirement of pre-deposit of the demands/penalties adjudged in the impugned orders, we have taken up the appeals for disposal. 2. The facts of the case are that the appellants, viz., M/s.Bajaj Exports and M/s.Wimpex International exported some fabrics and filed shipping bills before the customs authorities. After clearance of the their export goods, on the basis of the shipping bills, the appellant firms applied to DGFT for DEEC licences, which were granted to them. Later on, during the course of investigation, it was found that the appellant firm has obtained DEEC licence from DGFT by forging the quantity/weight/blend of the fabrics on the shipping bills and obtained that DEEC licence for higher quantity. On this basi....

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....rnational) wherein the Commissioner has considered the issue of supply/non-supply of the documents and given a clear cut finding that the documents have been supplied. Therefore, the appellants have not defended their case properly before the adjudicating authority, hence they tried to delay the adjudication only on one pretext or other pretext on the ground that the relied upon documents/non-relied upon documents were not supplied to them, hence the impugned order is to be upheld. 5. We have considered the submissions made by both sides and also taken note of the order of the Hon ble High Court of Bombay in WP No.551/96 in the case of Shri.Vijay Tulsidas Wanwari wherein the Hon ble High Court have observed as under: As regards the se....