TaxTMI 
TaxTMI 
2014 (7) TMI 615
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....sive today. Accordingly, for lack of persuasion, with the assistance of Revenue, we proceeded to decide the matter on merits. 2. Investigation brought out that the readymade garments made of fabric imported claiming to have been cleared by trading division (unit-5) of Dewas Fabrics Ltd. did not reach to Haldia port for export. Appellant designed documents to show export of such goods resulting in loss of customs duty of Rs. 3,83,75,454/- with equal amount of penalty and interest on the duty. Thus such demand arose in adjudication. Sri Suresh Sharma involved in such deal faced penalty of Rs. 25 lakh being part to the fraud. So also Sri Vijay Vishwaroop faced penalty of Rs. 25 lakh on similar footing. The imported goods meant for use i....
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....aid 31 shipping bills were actually been made; that the signature of Shri Asim Roychoudhary, Preventive Officers, appearing on the back side of said 31 shipping bills are forged one as he was not posted during the period from March, 2002 to July, 2002; that the mat receipt number endorsed on the back side of the said 31 shipping bills were also forged one as same were not found figuring in the form PSSO 11; that the concerned steamer agent of ships have also confirmed that no shipment under the said 31 shipping bills has been done though the ships mentioned in the said shipping bills; that M/s.Drafts Cargoways (India) Limited, Kolkata had also denied of having issued the 21 bill of lading. Thus, the DFL (Unit No.5) filed the said 31 ....
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....M/s.Dhanalaxmi Transport also brought out the case in favour of Revenue proving no movement of goods but mere L/Rs were issued. Endorsement on the back of the shipping bills proved forgery of signature of Customs Officials. All bills of lading were also forged. 5. Para 35.11 of the adjudication order negated plea of the appellant as to export of the offending goods. Signature of one Shri K Chakravorti, Apraiser and preventive officer were forged to impress Revenue that export was done. At the relevant point of time that officer was not posted at Haldia port. Above material evidence gathered by investigation proved that the appellant perpetuated fraud against Revenue. 6. Learned Adjudicating authority examined the matter from the ori....