2018 (10) TMI 568

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....r>Shri C J Mathew, Member (Technical) And Shri Ajay Sharma, Member (Judicial) For the Appellants : Shri Raj Vyas, Advocate For the Respondent : Ms PV Sekhar, Joint Commissioner (AR) ORDER Per: C J Mathew These appeals have been filed by various entities that were imposed with penalties in the proceedings initiated against M/s A M Overeas and the said individuals. Briefly, facts are ....

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....ms Act, 1962. Penalty against various individuals had arisen on the finding that they were involved in the act of mis-declaration with intent to avail the benefits of scrips issued under the 'duty entitlement passbook scheme' of the Foreign Trade Policy. 2. The primary contention of the appellants is that they were not, in any way, concerned with the exports which was held against them solely o....

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....Basudev Garg v. Commissioner of Customs [2013 (294) ELT 353 (Del.)], it is contended that the restriction was sufficient to render a statement invalid. 3. Learned Authorised Representative contends that the statements were sufficient evidence on the role of the appellants in the export and that a catena of decisions pertaining to statements such as Surjeet Sing Chhabra v. Union of India [1997 (....

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....e show cause notice it is alleged that the export goods, declared at Rs. 68,34,530/-, were not of commensurate with quality and value, it is bereft of allegation of mis-declaration. The presumption of overinvoicing has not been sustained in the impugned order. For entertaining mis-declaration of value, rejection of the declared value deducible from various circumstantial evidence, is making one pi....