TaxTMI 
TaxTMI 
2017 (9) TMI 682
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....an : The present appeal is filed by the assessee-Appellants against the Order-in-Original No. KOL/CUS/PORT/05/2014 dated 16.01.2014 passed by the Commissioner of Customs (Port), Kolkata. 2. The brief facts of the case are that, the Directorate of Revenue Intelligence (DRI) gathered intelligence about certain fraudulent import containers in which attempts were being made to mis-declare export con....
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.... a redemption fine of Rs. 50 lacs was imposed. The adjudicating authority also denied the claim of duty drawback on the fraudulent exports and further imposed a penalty of Rs. 25 lacs on the Appellants, M/s Krish Exports under Section 114 as well as Rs. 30 lacs under Section 114 AA of the Customs Act, 1962. In the present appeal, the levy of redemption fine and penalties have been challenged. 3. ....
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....e impugned order. He argued that the investigation carried out by DRI establishes that the Appellants had filed the shipping bills and mis-declared leather garments with a view to claim fraudulent drawback. Consequently, he justifies the penal action against the Appellants. 5. After hearing both sides and on perusal of the material available on record, we find that out of the total twelve shippin....
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....Rs. 50 lacs for redemption of certain goods also is fair and appropriate in our view and merits no interference. 6. The argument advanced by the Appellants mainly is that, their IEC Code no. has been mis-used by other persons for filing the export documents without their knowledge and authorization. Accordingly, they have sought to dis-associate themselves from the fraudulent export consignment. ....