2025 (3) TMI 752

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eking quashing of the impugned Order-in-Original dated 14th January, 2025. The Exporter-M/s Abhishek Exim had exported certain goods and claimed duty drawback in respect thereof. 3. The case of the Department was that various fraudulent documents were relied upon for claiming the duty drawback. Accordingly, two Show Cause Notices were issued on 14th January, 2021 and 30th December, 2021 respectively. The reply was filed by the Petitioner and hearings were also held. The impugned Order-in-Original was passed on 14th January, 2025 holding the Petitioner guilty and liable to pay penalties inter alia to the extent of Rs. 5,00,000. 4. Ld. Counsel for the Petitioner challenges the said impugned order on two primary grounds: i) Firstly, that t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion, statement or document which is false and incorrect in any material particular, in the transaction of any business for the purpose of this Act, shall be liable to a penalty not exceeding five times of the value of the goods. In the instant case, I find that Shri Rajbir Singh has produced false/fabricated documents before the Customs with the help of Shri Manoj Goyal and Shri Yogendra Balyan. Shri Manoj Goyal and Shri Yogendra Balyan has raised false/fabricated documents from their firm for the sake of monetary consideration. Shri Yogendra Balyan used to receive 1% of invoice value from Shri Rajbir Singh and Shri Manoj Goyal used to receive 5% of the invoice value from Shri Rajbir Singh. In view of the above, it is clear that they have f....