Vikash Kumar Vs Commissioner of Customs (Preventive) (CESTAT Kolkata)
CESTAT Kolkata held that penalty under section 114AA of the Customs Act is not sustainable in absence of cogent, tangible or corroborative evidence linking connection of appellant in fraudulent export by forming a syndicate. Accordingly, appeal is allowed and penalty is set aside.
Facts- The case of Revenue against the appellant are that during the course of investigation by DRI, Kolkata Zonal Unit in the matter of fraudulent exports made by various exporters through Petrapole Land Customs Station by a syndicate using the IECs of two firms, namely M/s. Spak Enterprises Pvt. Ltd. and M/s Samiran Biswas wherein the goods were either found to be misdeclared in terms of quality, quantity and value or junk to earn undue duty drawback, a DVD was found at the premises of M/s. Spak Enterprises Pvt. Ltd. of Shri Ajaya Kumar Mohapatra, along with other incriminating documents.
Officers of the DRI searched the house of Shri Jyoti Biswas on 21.09.2016, after two months from seizure of the said DVD and recorded his various statement(s). It is alleged that from the statement of Shri Jyoti Biswas recorded on 22.09.2016, it is clear that he had voluntarily stated before the DRI to have admitted his own involvement in fabricating documents for export of items to Bangladesh during 2012-13 and 2013-14 along with other departmental officers, including Shri Vikash Kumar (the appellant herein), in which Drawback benefits were deposited in the bank accounts of the concerned exporters which were taken by Shri Jyoti Biswas and allegedly given to the appellant.
