2011 (2) TMI 1499

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..../09, C/S/181/09 in C/324/09, C/S/192/09 in C/337/09, C/S/193/09 in C/338/09, C/COD/412/09 in C/537/09, C/S/371/09 in C/537/09, C/S/209/09 in C/355/09, C/S/160/09 in C/300/09, K. C/S/210/09 in C/356/09, C/S/150/09 in C/290/09, C/S/161/09 in C/301/09, C/S/194/09 in C/339/09, C/S/195/09 in C/340/09, C/S/151/09 in C/291/09, C/S/162/09 in C/302/09, C/S/196/09 in C/341/09, C/S/197/09 in C/342/09, C/S/152/09 in C/292/09, C/S/206/09 in C/304/09, C/S/163/09 in C/303/09, C/S/182/09 in C/325/09, C/S/198/09 in C/343/09, C/S/199/09 in C/344/09, C/S/211/09 in C/357/09, C/S/153/09 in C/293/09, C/S/164/09 in C/305/09, C/S/212/09 in C/358/09, C/S/154/09 in C/294/09, C/S/166/09 in C/307/09, C/S/165/09 in C/306/09, C/S/213/09 in C/359/09, C/S/155/09 in C/295/....

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....C/388/09, C/S/385/09 in C/556/09, C/S/188/09 in C/333/09, C/S/239/09 in C/389/09, C/S/240/09 in C/390/09, C/S/368/09 in C/532/09, C/S/379/09 in C/550/09, C/S/386/09 in C/557/09, C/S/94/10 in C/108/10, C/COD/390/10 in C/172/10, C/S/132/09 in C/172/10 Ms. Jyoti Balasundaram, Vice-President and Dr. Chittaranjan Satapathy, Technical Member S/ Sh S.Murugappan, M.Balagopal, Derrich, & Ms.Prameela Viswanathan, Ms. Uma Maheswari, Advocates For the Appellant Shri V.V.Hariharan, JCDR, Ms.Indira Sisupal, JDR For the Respondent ORDER Per Jyoti Balasundaram Heard both sides. 2. The applications for condonation of delay in filing the appeals by M/s.W.W.Shipping Agencies Pvt.Ltd., Shri Dencil Jose, M/s.Merliz Logistics Pvt. Ltd. & Shri Prasanna Kum....

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....gent later issued separate Bill of Lading showing the destination as Field Line Trading, Dubai. M/s.Field Line Trading was found to be a company owned by K.Gunasekar. In all the companies floated by Gunasekar, proprietors were introduced to banks for opening accounts, by employees of Gunasekar or Power of Attorney Holder of his other front companies. In all cases, the blank signed cheques and other documents were handed over to Gunasekar or his employees by the proprietors. Documents of all the front companies such as shipping bills and drawback claims were filed mainly by Manasa Impex and Kunjan Pillai after collecting them from Gunasekar or his staff. The CHA had filed the Shipping Bills without knowing the credentials of the exporter a....