2014 (11) TMI 660

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....014 as according to the learned counsel for the appellant, the facts and the issue involved in all these appeals are similar. However, the facts are being extracted from CUSAP No.2 of 2014. 2. CUSAP No.2 of 2014 has been preferred by the assessee appellant under Section 130 of the Customs Act, 1962 (in short, "the Act") against the order dated 25.6.2013, Annexure A.1 passed by the Customs Excise ....

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....ation that above said firms were indulging in fraudulent claim of duty drawback by exporting mis-declared goods. During investigation,it revealed that above said firms had exported goods by declaring them as gear cutting tools of cobalt bearing high speed steel, heat resistant rubber tension tape and gaskets. They exported goods under drawback incentive scheme and received/claimed drawback. The DR....

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....ticees. After appeals before the Tribunal, they filed appeals before this Court on 6.4.2010. This Court set aside the order passed by the Tribunal and remanded the matter to the adjudicating authority for fresh adjudication. However, on 24.8.2003, the DRI after recording statements of the appellant and various other persons opined that the appellant in collusion with Shri Vinod Garg and Shri N.D.G....