2015 (11) TMI 1326

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....dicial) And Mr. P.S. Pruthi, Member (Technical) For the Petitioner : Shri Prasad Paranjape, Advocate For the Respondent : Shri M.K. Sarangi, Jt. Commissioner (AR) ORDER Per: M.V. Ravindran All these four stay petitions are disposed of by a common order as they are arising out of a same set of facts and against the same order-in-original. 2. Shri Arun Gupta and M/s. R.A. Overseas ....

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.... that the export to Russia have been diverted to Dubai and they relied upon reports from Russian Customs which indicated that the cargo supposed to be imported by the firms were either non-existence or have no business in import or export. Show cause notices were issued after detailed investigation concluded and it was held by the adjudicating authority that M/s. Vision Inc., has wrongly availed d....

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....ls of the appellants therein. He would then draw our attention to various findings recorded by the Bench in that case and submit stay be granted to them. 6. Learned D.R. on the other hand would submit that this is a fraud which has been committed by the appellants herein. He would submit that there are evidences which are received from Dubai customs authorities states that the value/declaration....

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....nt. 7. We have considered the submissions made at length by both sides and perused the records. 8. Prima facie, we find that the allegation is regarding over-valuation of the readymade garments and diversion of garments exported to Russia. While the entire findings of the adjudicating authority proceeds on this basic allegation as also various documentary evidences which were produced before....