TaxTMI 
TaxTMI 
2023 (9) TMI 531
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....A 54604-54621/2017 dated 5th July 2017. 2. The facts in brief are that Ms. Chandra Hans Brothers (Main Appellant) had exported 100% polyester fabrics during period 11.08.2008 to 25.10.2008 under the claim for DEPB benefit. The Revenue entertained a view that these goods which were exported were substantially over valued in order to avail inadmissible benefit under DEPB scheme. Investigations were carried out and finally SCN dated 27.08.2013 was issued to 17 persons to disallow DEPB, demand customs duty and to impose penalties. The case was adjudicated and the impugned order was issued. The original authority rejected the declared FOB value for exported goods and re-determined the same to Rs. 3,44,34,882/- instead of 31,18,43,803/- ....
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....jointly or severally, is legally untenable. h) There is no concept of treating a person as deemed importer to demand customs duty. Section 28AAA was introduced in the Customs Act only w.e.f. 28.05.2012. As such prior to that date for DEPB related cases, duty cannot be demanded from exporter. 4. On behalf of M/s. P.G. Foils (importer transferee of scrips) it is contended that they have purchased DEPB scripts from M/s. Chandrahans Brothers. First of all there can be no demand of customs duty jointly and severally, from more than one persons. Further, they have purchased DEPB scripts which are duly issued by the competent authority and as such they cannot be held to have been involved in any fraudulent activity. No duty or pe....
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....of the exporter. 7. In the second round pursuant to remand, the allegation of overvaluation of exports against the main party M/s Chandrahans brothers was held proved relying on the ruling of Honorable Supreme Court in the case of Collector of Customs Vs D Bhoormal [1983 (13) ELT 1546], observing that Revenue is required to prove its case under the principle of 'preponderance of probability', and not by way of mathemtical precision and accordingly held that the FOB price of Rs 31,18,43,803/- is liable to be reduced to 3,44,34,882/- for the purpose of availment of DEPB benefits. Further, it was held that DEPB scripts obtained against the said exports are liable for cancellation. It was also held that Chandrahans Brothers have resorted to ....
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....had made endorsement on the reverse of the shipping bills directing Inspector I/c to "PI. obtain PMV or CA certificate for valuation'. Inspector made endorsement 'Compliance Report- Conducted market enquiry and found that the declared value of the exported goods appears to be correct as per PMV'. Superintendent and Assistant Commissioner of Customs also signed it. When PMV was not declared, how it was stated to be correct as per market inquiry. (ii) Examination report on the reverse of all 6 shipping bills is silent about withdrawal of samples for conducting market inquiry. (iii) No report from expert is found attached to shipping bills. (iv) The Assistant Commissioner of Customs, Inland Container Depo....
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.... penalties of Rs 1,00,000/- under Section 114(iii) of the Act, observing that this appellant along with others, have abetted The exporter Chandrahans brothers, in their over-valuation of exports and it is found that they omitted to do acts which enabled over-valuation of export and rendered such goods liable for confiscation under section 113 of the Act. 10. Being aggrieved, the appellant officer is in appeal before the Tribunal against the imposition of penalty mainly on the ground that allegations against the Assessee are not proved. Rather, the same is proved against the Revenue in view of the evidence produced at the time of hearing, wherein the schedule of shipping bills under dispute have been given along with the details of remitt....
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....on in ICD to different officers, circulars issued by DGFT on foreign trade policy, etc. are all within the knowledge of the Department. There is no case made out of any concealment of information or records. Further, in the department, there is a well developed system of audit. Further, officers of Higher Cadre regularly visit the ICD from time to time. There are also preventive and intelligence wings comprising of well experienced and knowledgeable officers working in Jodhpur as well as at the Customs Headquarters at Jaipur. The showcase notice is bad for invocation of extended period of limitation. Further, the FOB value was accepted based on market enquiry which was conducted by the inspectors and thereafter the same was approved by the ....