CESTAT Upholds Penalty as Export Scheme Involved Fabricated Documents & Misused IEC

Devinder Pramod Vs Commissioner of Customs (CESTAT Delhi) The appeal arose from Order-in-Original No. 51/2007 dated 16.11.2007, whereby the appellant, a commission agent, was penalized under Section 114 of the Customs Act and subjected to a redemption fine of ₹15 lakh jointly with a co-noticee. The case originated from information received from the Consulate General of India, Hong Kong, indicating that M/s Vikas Overseas had exported Ketamine to China under the guise of Alpha Olefin Sulphonate (AOS). Chinese authorities seized 1010 kg of Ketamine from the export consignment on 19.09.2005. In...