2017 (11) TMI 304

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...., AC (AR), for Respondent ORDER Per: Dr. D.N. Panda None present for the appellant despite notice has gone. 2. Record reveals that a Focus License No.1310041285 was obtained from DGFT under fraud submitting fabricated and bogus shipping bill, which were never submitted to Nhava Sheva Customs, Mumbai to occasion export of goods nor also any Bank Realization Certificate (BRC) was ever is....

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....ettled principle of law as has been held in Commissioner of Customs (Preventive) Vs. Aafloat Textiles (I) Pvt. Ltd - 2009-TIOL-42-SC-CUS that a person who makes use of an instrument obtained under fraud should be aware that it carries risk with it following the doctrine of Caveat Emptor. Present case being a case of fraud against Revenue, the order passed by the learned Commissioner (Appeals) does....

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....y is directed to send a copy of this order to the Secretary, Department of Revenue, Ministry of Finance, Government of India and Chairman of CBE&C for the needful. 6. It appears from the order appealed that a racket was operating to forge document and cause jeopardy to the interest of the economy as may be appreciated from para 2 to 4 of adjudication order, which reads as under: - "2. An inf....

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.... under the said shipping bills, the exporters namely M/s Rapid Overseas, (IEC No.0508044413), and M/s Krish International, (IEC No.0507057333), M/s ZAF Enterprises (IEC 0503072818) were found to be non-existent on physical verification as well as the summons sent on their addresses/branches returned undelivered by the postal authorities with the remarks "firm not traceable; no such firm; addressee....