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Pre-deposit in fraudulent availment of duty drawback upheld: Madras HC
Case Law Details
- Case Name
- M. Vijay Anand Vs Customs (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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M. Vijay Anand Vs Customs (Madras High Court)
Madras High Court held that amount of pre-deposit fixed by the Tribunal in fraudulent availment of duty drawback is justified and hence it is directed to be deposited within a period of six weeks.
Facts- It is alleged that the transaction regarding the duty drawback covers the period during the assessment year 2009-2010. The Order-in-Original was passed in the year 2012, taking note of the fact that there was a deliberate suppression of transaction and mis-declaration by the appellants to avail duty drawback fraudulently, which cam...
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