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 came to light in the course of the investigation conducted by Directorate of Revenue Intelligence of Tuticorin Unit and a sum of Rs.1,94,26,197/-mis-declared as value of the goods exported found to be false and the Commissioner of Customs re-determined the value of the goods as Rs.13,14,400/- since 14 exporters had exported worn-out goods by misdeclaring it as shoe upper, bed valence, inflatable balls and toys, garments and fabrics by valuing goods unduly in excess with an intention to avail duty drawback facility. Therefore, the Commissioner had held the appellants guilty of mis-declaration and imposed penalty.
The appellate Tribunal, having found gravity of the offence, granted leave to prefer appeal on condition to make a pre-deposit as stated above and there is no infirmity or excessive jurisdiction in the order impugned. The Commissioner of Customs, having found that there was an evasion of duty drawback, has imposed penalty as stated above. If at all there is any ground to challenge the said Order-in-Original, statue provides right of appeal on condition to make a pre-deposit of drawback and penalty deemed fit by the Tribunal. The decision of the Tribunal is now put to challenge in these appeals.
