TaxTMI 
TaxTMI 
2026 (8) TMI 1538
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....g the Order in original dated 15.1.2025 passed by the Additional Commissioner insofar as it pertains to the appellants is assailed in these three appeals. 2. When the matter was called, learned authorised representative for the Revenue submitted that the order of the Additional Commissioner was passed against several noticees including these three appellants and therefore these appeals may be kept pending to see if others also will file appeals so that all appeals can be taken up together. However, I find that these three appeals are against the order of the Commissioner (Appeals) passed only in respect of these three appellants and in it she upheld the order of the Additional Commissioner only insofar as it pertains to these three appel....
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....to 20 noticees including the three appellants herein. The proposals in it were decided by the Additional Commissioner in her Order in original. The findings in the order insofar as these three appellants is concerned was as follows: "B. i) M/s DEWAR WORLD DESIGN PRIVATE LIMITED :- I hold that the export goods having declared FOB value of Rs. 9.26 lakh exported under claim of duty drawback amounting to Rs.1,810/- (S Nos 1 to 10 of Table 33.1, in Para 33 of the impugned Show Cause Notice) on someone else IEC i.e., M/s Hiba Enterprises to camouflage the identity of M/s DEWARWORLD DESIGN PRIVATE LIMITED by way of using fake invoices / fictitious documents with an intent to avail undue export incentives / fraudulently under drawback sch....
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....14(iii) of the Customs Act. 1962 as discussed supra; iv) 1 also impose penalty of Rs.5,000/- (Rs. Five thousand only) on each of the entities, M/s Dewar World Design Pvt. Ltd., Mr. Gaurav Gupta, Director & Ms. Himalyani Gupta, Director under Section 114AA of the Customs Act. 1962 as discussed supra; v) I also demand interest on claimed Drawback to the tune of Rs. 1,810/- fraudulently availed by them, and order recovery under Section 75A(2) of the Customs Act, 1962 read with Section 28AA of the Customs Act, 1962 from them." 7. On appeal, the Commissioner (Appeals) passed the impugned order upholding the above order. The three issues in the order with respect to the appellant are: a) Denial and recovery of drawba....
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.... the account of Hiba. Admittedly, no shipping bill has been filed in the name of Dewar and hence no drawback could have been credited to its account. Therefore, the question of recovery of drawback from Dewar does not arise. However, if the department has any evidence to show that any drawback has been paid to Dewar, it has to repay the same along with applicable interest. Recovery of wrongly paid drawback is in the nature of an execution proceeding and no adjudication is required for the purpose. Penalties under section 114 of the Act 11. Penalties under section 114 can be imposed for acts or omissions which rendered goods liable to confiscation under section 113. Sections 113 and 114 of the Act read as follows: "SECTION 113....
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....ver is higher: Provided that where such duty as determined under sub-section (8) of section 28 and the interest payable thereon under section 28AA is paid within thirty days from the date of communication of the order of the proper officer determining such duty, the amount of penalty liable to be paid by such person under this section shall be twenty-five per cent of the penalty so determined; (iii) in the case of any other goods, to a penalty not exceeding the value of the goods, as declared by the exporter or the value as determined under this Act, whichever is the greater." 12. Under section 113, various categories of 'export goods' can be confiscated. 'Export goods' means, as per section 2(19) of the Act, 'goods whi....