2020 (2) TMI 409

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....rayed for a direction to the Respondents to refund amount of Rs. 10,00,000/- stated to have been deposited by the Petitioner. A show cause notice dated 31 July 2017 was issued to the Petitioner and several other persons in respect of demand of duty alleged to be evaded. The Petitioner responded to the show cause notice and the order was passed by the Commissioner of Customs (Import-II) on 31 May 2....

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.... The Commissioner has observed that the Petitioner along with other persons aided Mr. Pravin Mody in the evasion of duty and fully aware of the fraud. The Commissioner, after assessing the facts on record held that the deposit was not made by the Petitioner but by Mr. Pravin Mody. If it is the case of the Petitioner that the amount was not deposited by Mr. Pravin Mody, it would be a case of wrong ....