2008 (9) TMI 324

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....se for consideration are that on the basis of intelligence, one M/s. Sali Exports, Mumbai was investigated by DRI, Mumbai. During the investigation, it was found that the said exporter M/s. Sali Export has exported goods of FOB value Rs. 3,08,65,957/- and obtained duty drawback of Rs. 47,68,841/- under five shipping bills. The DRI officers searched the residential premises of M/s Sali Exports with others and recorded statement of many persons. On conclusion of the investigation, a show cause notice was issued to said M/s. Sali Export for wrongful claim of non-eligible duty drawback by over-valuing the exports and that they have fraudulently manipulated to change the description, quantity and value (FOB & PMV). Show cause notice was also iss....

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.... also summoned for giving a statement and his statement was recorded, but it was not relied upon by the lower authorities. It is his further submission that the appellant and another Director i.e. Shri S.N. Bhandari were never involved in any of the activity, which resulted in confiscation of the goods meant for export. It is his submission that the entire activity of overvaluing, misdeclaring, change of bill of ladings were arranged and managed by Md. Farooq. It is his submission that the decisions of the Tribunal in the case of R.P. Hussain v. Collector of Customs as reported at 1990 (49) E.L.T. 452 (Tri.) and Nimesh Suchde v. CC, Nhava Sheva as reported at 2007 (209) E.L.T. 276 (Tri.-Mum.) is squarely covered ratio in his favour. 4. L....

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....he entire perusal of the records arid statements, which have been recorded by the adjudicating authority, it is seen that all the statements indicate that Md. Farooq, Director of Elegant Shipping Company was the main player and was in knowledge of the entire over-valuation and misdeclaration of the goods meant for export. We find that appellant's name never cropped in any statements, which were recorded by authorities. It is in one of the statement of the appellant that, the appellant has stated that one Shri Salim Seikh has informed that the goods meant for export were over-valued and misdeclared. 7. We find strong force in the contention made by the learned Counsel appearing on behalf of the appellant that there is un-warranted imposit....