2011 (2) TMI 1499

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..../289/09,  C/S/159/09 in C/299/09,  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....

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....9 in C/331/09, C/S/235/09 in C/385/09 C/S/236/09 in C/386/09, C/S/365/09 in C/521/09, C/S/187/09 in C/332/09, C/S/237/09 in C/387/09, C/S/238/09 in 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. ....

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....ced on board as if the goods were placed on board in Cochin port bound for destination as declared in the Shipping Bill, eventhough the cargo was still in Tiruppur ICD and the steamer agent 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 wer....