TaxTMI 
TaxTMI 
2005 (6) TMI 158
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....ts, DEPB claim on Exports were made. One such shipment was not allowed and matter investigated as it was felt that the values declared as per invoices were exorbitantly over invoiced. Statement were recorded and a show cause notice was issued as it appears. "From the records available, it appeared that M/s. Vrundavan Exports claimed to have employed 5 different main job workers at Ahmedabad, namely :- M/s. Avni Traders (1) M/s. Megha Trading Company (2) M/s. Mahavir Agency (3) M/s. Shri Shiv Shakti Engineering Works, (4) and M/s. Narendra Industries (5) The above named 5 job workers, in turn have claimed to have utilised services of different sub-job workers in Ahmedabad for man....
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.... workers and that the high job working charges were due to high rejection rate and precise workmanship required. However the statements of different job workers and their sub-job workers recorded under Section 108 of the Customs Act, 1962 revealed otherwise. From foregoing paragraphs it is clear that no manufacturing activity in respect of exported graphite guide and seal rings had been done by any of the sub-job workers namely M/s. Karnavati Engineering Works, M/s. Bharati Products, M/s. Preeti Engineers, M/s. Fatsaria Industries and M/s. Jai Chamunda Engineering Works. During verification of premises, none of the sub-job workers were found equipped with even minimal manufacturing facility or competent to manufacture anything wher....
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.... No. 0138406 dt. 7-1-99 already issued on post-export basis. 3. 1000242780 3-12-98 24,59,534 4,91,907 DEPB licence No. 0138606 dt. 7-1-99 already utilised on exports basis 4. 1000244081 3-12-98 24,59,745 4,91,491 DEPB licence No. 0138406 dt. 7-1-99 already issued on post-exports basis 5. 1000014131 24,70,590 4,94,118 Back to town order given on 29-11-99 and goods not shipped. 1,34,54,195 27,22,070 and thus the appellant managed to export goods on inflated FOB values of B 1,09,03,0051 and for the inflated FOB values of Rs. 24,70,590/- they managed to get short of order after....
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....ioned goods become liable to confiscation under Section 113(d) of the Customs Act, 1962. Further that DGFT has specified procedures to be followed by exporter imports in Handbook of Procedures Vol. 1 & Vol. 2 under Para 4.11 of the Export and Import Policy, which is notified under Section 5 of the Foreign Trade (Development and Regulation) Act, 1992 and as per Para 7.36 of the Handbook of Procedures that in case of rate of credit under DEPB being more than 10% the exporter is required to declare in the shipping bill that benefit under DEPB scheme against the export product would not exceed 50% of the PMV of the export product. In light of such misdeclaration of FOB & PMV, it appeared that exporters have not complied with the provisions of P....
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.... dtd. 3-12-98 & 1000 244081, dtd. 3-12-98 at Rs. 66.50 per kg & imposed a penalty of Rs. 25 lakhs on the proprietor Shri Harish C. Madhav under Section 114. 2.1 The learned Advocate relies upon the decisions in the cases of - (i) CC (EP), Mumbai v. Prayag Exporters Pvt. Ltd. - 2003 (155) E.L.T. 4 (S.C.) (ii) 2004 (163) E.L.T. A113 in same case (iii) 2000 (121) E.L.T. 819 (Tri. - Mumbai) in case of Prayag Exporters Pvt. Ltd. (iv) 2003 (157) E.L.T. 453 (Tri. - Del.), CC v. Select Impex (v) Nova Petrochemicals Ltd. v. CC, Kandla - Order Nos. A/448 to 454/WZB/C-11, dtd. 22-3-2004 [2005 (179) E.L.T. 95 (Tri.)] (vi) and Review filed by Commissioner of Customs (....