2024 (6) TMI 591

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....L. Gokulraj , Advocate , for the Appellant Shri R. Rajaraman , Authorised Representative for the Respondent ORDER Per Ms. Sulekha Beevi. C. S Brief facts are that on the basis of intelligence gathered that unscrupulous exporters are misusing the drawback benefit by fraudulent exports, the Customs officers attached to the Air Cargo Unit of the Air Commissionerate, intercepted two export....

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....y drawback claimed by the exporter was Rs.7,15,620/-. The employee of the CHA informed that the examination of cargo was already over and that they were waiting for report. The officers opened the packages. It was found that the packages contained only torn/used/soiled shoe uppers. As the item found in the consignment was not as per the declaration, the officers opened and examined all the 64 cart....

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....lraj, appeared and argued for the appellant. Further, 292 of the impugned order was adverted to by the Ld. Counsel to submit that the allegation made against the appellant is mainly that the appellant had kept blank documents in the office at Coimbatore and Tirupur which facilitated the employee to file the shipping bills in order to claim drawback. There is no allegation in the SCN or in the OIO ....

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....otice that the Tribunal in the case of CHA who was a co-noticee in the proceedings has considered the issue in detail and reduced the penalty from Rs.3,00,000/- to Rs.75,000/-. In the said decision the Tribunal observed that there is no allegation that the appellant themselves have benefited from any part of the drawback fraudulently obtained by the main operators/exporters. The relevant para of t....