2023 (4) TMI 453

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y has been appearing during the past few hearings also. On 28.2.2023, the following order was passed. None appeared on behalf of the appellant. Learned authorized representative for the Revenue submits that the issue is covered by the precedent decisions of this Tribunal. List on March 23, 2023. As the matter has been listed on several dates the appellant does not appear, the matter may be decided on merits on the basis of the records. 2. Today, when the matter was called none appeared on behalf of the appellant. There is also no request for adjournment. We have heard learned authorised representative for the Revenue and perused the records. We find that there is no prayer in the appeal. There are Statements of Facts and Grounds of Appea....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....try No. 6676015 dated 28.04.2012 by M/s Whirlpool of India Ltd. and interest, at appropriate rate, thereof under section 28AA of the said Act. (2) I order for confiscation of the goods valued at Rs. 11,71,096/- imported under bill of entry No. 6676015 dated 28.04.2012 under Section 113 (d) of the Customs Act, 1962. However, I allow the said confiscated goods to be redeemed against payment of Redemption fine of Rs. 1,00,000/- (Rupees One Lakh only) in terms of the provisions of Section 125 of the Customs Act, 1962. (3) I impose penalty of Rs. 1,00,000/- (Rupees One Lakh only) upon M/s Whirlpool of India Ltd. (the Importer) under Section 114AA of the Customs Act, 1962. (4) I impose penalty of Rs. 3,00,000/- (Rupees Three Lakh only) upon....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed from DGFT based on forged documents which is highly misplaced. 7. Learned authorised representative for the Revenue submits that the impugned order is correct and calls for no interference and there is no force in the appeal. He also points out that since there is not even a prayer in this appeal nor has anyone appeared, the Tribunal cannot grant any relief. 8. We have considered the submissions and perused the records. It is undisputed that the appellant had sold these DEPB licences to M/s. Whirlpool India and these licences were obtained from DGFT by submitting forged documents. In his statement dated 7.1.2013, the appellant admitted to having sold these DEPB licences but said that he was not aware that they were obtained based on fo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mission agents; vii) Enjoying the benefit of sale proceeds of such fraud. 8.3 The gist of the quantum of the Customs fraud committed by Mr. Gurmeet Singh Kohli and his accomplices/associates, detected by Marine and Preventive Wing, Mumbai is as below : (Rs. In lakhs) Sr. No. Export firm Customs duty credit involved Remarks 1. M/s Great India Exports Imports (IEC 0309069319) 15.95 (pertaining to two licenses now under investigation) 7 DEPB licenses involving Rs. 55.89 Lakhs of duty benefits were obtained from DGFT, Mumbai on the basis of forged documents. All were sold to unsuspecting importers. 2. M/s Craft International (IEC 0310072042) 23.56 3 DEPB licenses were obtained from DGFT, Mumbai on the basis of forged documents. ....