2017 (6) TMI 1239

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....ORDER Per Shri P. K. Choudhary. The facts of the case in brief are that M/s. Jhunjhunwala Vanaspati Ltd., imported two consignments of crude Palm oil and sold to M/s. Magpie Overseas Co., Delhi on High Seas Sales Basis, who claimed the concessional rate of duty under Notification No. 36/96 as "actual user" condition. After clearance of the goods it was found that M/s. JVL used the name of M/s. ....

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....pellant acted in a good faith. 3. I find that M/s. JVL defrauded the Govt. revenue by way of clearing at concessional rate of duty in the name of a fictitious firm. The contention of the appellant herein is that they were not aware of the fictitious firm. On perusal of the impugned order, it is noted that the appellant CHA was aware of the High Seas Sale to M/s. Magpie, but, the entire transactio....