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TaxTMI 
TaxTMI 
TaxTMI 
2023 (5) TMI 453
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.... M/s National Enterprises, Narela filed 10 shipping bills for clearance of the goods declared as "Polyester Flooring covering classified" under ITC (HS) No. 57019090 and filed claim of duty drawback of 9.1% ad-velorem and also the claim of Focus Product Scheme. Officers of Directorate of Revenue Intelligence (DRI) got an intelligence, about some unscrupulous exporters are availing export incentives under duty drawback and FPS (benefit of Focus Product Scheme) by mis-declaration the exported goods, as floor covering of manmade fibre, and also the value thereof and based thereupon they examined the consignments under shipping bill No. 5115958, 5115964, 5115957, 5115956, 5115961, 5115960, 5115967 all dated 21.09.2014 and 5217212, 5127198 and ....
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....d 02.11.2018, the appeal against the said order has been rejected vide order-in-appeal No. 619-621/2020-21 dated 19.07.2021. Being aggrieved, three appellants out of 9 co-noticees are before this Tribunal. 3. I have heard Ms. Reena Rawal, Shri Mayank Sharma and Shri Rajat Mishra, learned counsel for the appellant and Shri Mahesh Bhardwaj, learned authorized representative for the Department. 4. It is submitted on behalf of the appellant that penalty upon the appellants has been imposed merely on the basis of statements of Shri Umesh Chand Dhyani of M/s Ontime Logistics and Shri Akhilesh Kumar Singh, the Documentation Officer of M/s Ontime Logistics, Shri Shameshwar Sharma, the representator of M/s National Enterprises and the Directors of....
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....out any knowledge about the product in the consignment and the value thereof. The statement that Jayant Vikram had seen the product costing for Rs. 300/- per piece is highly insufficient an evidence to hold that he along with other appellants in-connivance with the exporter had abated the mis-declaration and over-valuation of the goods under export. In absence of any evidence about monetary benefits to any of the appellants no abatement can be alleged against them as far as the claiming of over-valued duty drawback and the excess benefit under FPS are concerned. While relying upon the decision in the case of Haroon Haji Abdulla versus Statement of Maharashtra reported as 1999 (110) E.L.T. 309 (S.C.), Kunal Travels (Cargo) versus CC (I&G), I....
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....ently with the sole intent to connive with the exporter to proceed with mis-declaration of description and value so as to get more drawback and FPS Scheme benefits impressing upon no infirmity the order under challenge. Three of the appeals prayed to be dismissed. 6. Having heard the rival submissions of both the parties. 7. I observe and hold as follows :- The entire findings are based on the statement of Jayant Vikram as was recorded on 8 January 2015 where he stated that there is partnership agreement between Satyender Singh - G-card holder and Shri Umesh Chand Dhyani, proprietorship of CHA. But it is observed that there is no such partnership agreement on record. Contrary thereto there has been the statement of Shri Umesh Chand Dhyan....
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....amine him, no reliance can be placed on any statement recorded under Section 14 of Central Excise Act. In that case also the entire demand was based on third party investigation and statement given by the third party. No single document was found issued by the appellant nor there was a confessional statement of the appellant. 8. Based on the same ground even the statement of Shamshewar Sharma cannot be read as an evidence to penalize the present appellants. 9. I further observe that M/s National Enterprises had tried to export 10 consignments by committing mis-declaration of description as well as the value of the goods to be exported and that the allegations have been confirmed, goods have been confiscated and the penalties have been imp....
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.....80 per U.S.$ per square meter. This particular statement is highly insufficient to fall under the above definition of Section 107of IPC. 11. On the contrary it is coming apparent from the statements that KYC documents were duly forwarded by Shri Shameshwar Sharma to appellant Shri Satyender Singh and that necessary verifications were made by and on behalf of the CHA firm. Though at the addresses mentioned in the KYC the firm was not found existing, however, both its Directors were found available at the given respective addresses. None of them denied to be the Directors of the exporting firm M/s National Enterprises nor they have denied for the 10 shipping bills to have been filed in the name of their firm. Thus, there is no evidence on r....