Back
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
DILIP GUPTA, President, P.V. SUBBA RAO, Member
BEN through its partner, Praveen Rao – Appellant
Versus
Commissioner of Customs – Respondent
| Table of Content |
|---|
| 1. facts of alleged fraudulent customs practices. (Para 1 , 2 , 6) |
| 2. determination of guilt based on customs regulations. (Para 10 , 12) |
| 3. arguments supporting and opposing the findings. (Para 13 , 14) |
| 4. observations on procedural adherence in customs law. (Para 18 , 21 , 26) |
| 5. final conclusion granting the appeal. (Para 22 , 28) |
JUSTICE DILIP GUPTA:
BEN, the appellant through its partner Praveen Rao has sought the quashing of the order dated 11.02.2022 passed by the Commissioner of Customs (Appeals), the Commissioner (Appeals) by which the appeal filed by the appellant for setting aside the order dated 23.01.2019 passed by the Additional Commissioner of Customs in so far as it confiscates the goods exported through 62 Shipping Bills and imposes penalties upon the appellant and its partner Praveen Rao, has been dismissed.
2. It transpires from the records that the appellant had filed 62 Shipping Bills for export of readymade garments for export to Armenia/Bulgaria under the Focus Market Scheme. Investigation were initiated against the appellant on the premise that the appellant had diverted the consignments intended for export to Armenia/Bulgaria after the Let Export O
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
