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CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
Dilip Gupta, President, P.V. Subba Rao, Member
M/s Sartaj International – Appellant
Versus
Commissioner of Customs – Respondent
| Table of Content |
|---|
| 1. grounds of appeal and background of fraud. (Para 1 , 2 , 3 , 4) |
| 2. evidence handling and requirements for exporter. (Para 5 , 6 , 22 , 23 , 27 , 28) |
| 3. admissibility of statements under customs law. (Para 19 , 20 , 24 , 25) |
| 4. result of the appeal and order of the tribunal. (Para 29) |
JUSTICE DILIP GUPTA:
M/s Sartaj International, the appellant has filed this appeal for setting aside the order dated 06.04.2022 passed by the Commissioner of Customs (Appeals), the Commissioner (Appeals). The appeal was filed against the order dated 31.03.2019 passed by the Additional Commissioner of Customs holding that the goods exported through two shipping bills are liable to confiscation under section 113(d),(g) and (i) of the Customs Act, 1962 , the Customs Act. The Additional Commissioner confirmed the recovery of drawback in respect of the two shipping bills and also imposed a penalty of Rs. 5 lakhs upon the appellant under section 114(iii) of the Customs Act and a penalty of Rs. 5 lakhs under section 114AA of the Customs Act. The Commissioner (Appeals) has upheld the order passed by the Additional Commissioner, except to the extent that the recovery of drawback has been set asid
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