2017 (5) TMI 1181

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.... respondent ORDER The fact of the case is that the appellant is a CHA handling the export goods exported by Asian Exports. The case was made out against the exporter on the charge of fraudulent availment of drawback in respect of export of cutting tools and readymade garments. The appellants were not involved in export of cutting tools but he was concerned with the filing of shipping bills i....

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....tion under Section 114(iii) of the Customs Act, 1962. Being aggrieved by the impugned order, the appellants filed this appeal. 2. Shri N.D. Goerge, ld. counsel appearing on behalf of the appellants submits that the entire issue in the case is regarding fraudulent availment of drawback which is related to the cutting tools for which the appellants had not filed the shipping bills whereas other C....

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..... Patkar & Company 2008 (229) ELT 612 and CCE vs. I. Sahaya Edin Prabhu 2015 (320) ELT 264 (Mad.). 3. Shri B.K. Iyer, ld. Supdt. (AR) appearing on behalf of the revenue reiterates the findings of the impugned order. 4. I have carefully considered the submission made by both sides. 5. I find that the main case against the exporter Asian Exports is that they have claimed the fraudulent draw....