Case Law Details
KVS Cargo Vs Commissioner (CESTAT Delhi)
CESTAT Delhi held that if the Bank officials despite verification are not able to detect the fraudulent nature of the documents, how can one expect from CHA who is not even a public official to unearth the dubious plan of the exporter.
Facts- The specific intelligence was gathered by the officers of Directorate of Revenue Intelligence, Delhi Zonal Unit that non-existent firm M/s Anand Enterprises, having Import Export Code (IEC) No. 0515055999 had filed 52 shipping bills for export of Ready Made Garments (RMG) at Inland Container Depot, Tughlakhabad, New Delhi to various countries under duty drawback scheme and an amount of Rs. 1,88,23,316/- was sanctioned to the firm towards duty drawback.
Summons were issued to M/s Anand Enterprises which were received back by the postal authorities with remarks “no such firm existed”. Search was also conducted at M/s KVS Cargo, CHA, appellant herein, however, no incriminating documents were recovered from his premises.
The department issued show cause notice dated 09.05.2018 to M/s Anand Enterprises, M/s KVS Cargo and M/s Him Logistics Pvt Ltd. The adjudicating authority confirmed the demand against M/s Anand Enterprises, M/s KVS Cargo and M/s Him Logistics Pvt Ltd.
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