2015 (10) TMI 206

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....alued. The shipping bills were filed under claim of drawback of Rs. 8,82,464/-. The allegation against the appellant is as under: "CHA M/s. International Cargo Services (License No.R-61/98), while filing shipping bill in respect of the said exporter failed to ascertain the genuineness of the said exporter, namely M/s. Sanjay Sales Corporation and filed the documents and handles customs clearance relating to the attempted export of the seized goods under said Shipping Bills and transacted business for non-existent / non-traceable exporter. They did not deal with the exporter directly but only through mediator and thus failed to take sufficient precautions before taking up customs clearance job on behalf of the said exporter. They also faile....

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....inst the appellant are not sustainable. Consequently, the impugned order is required to be set aside. He further submits that the appellant acted under good faith and Revenue has not been able to bring out any evidence to show that appellant was aware that the exporter was fraudulent or that there was any undue claim of drawback by exporter. 5. On the other hand, Ld. AR oppose the contention of the Ld. Counsel who submits that from the factual merits, it is coming out that the exporter was non-existent and their account was also opened fraudulently. The IEC was taken fraudulently by giving false description by the exporter and during the course of the investigation the exporter was found nonexistent. Therefore, the appellant have not taken....