Per M. Ajit Kumar,

These appeals arise out of three Orders in Original passed by the Commissioner of Central Excise, Salem. The appellant in these appeals i.e. M/s. Sanco Trans Ltd. is a Public Limited Company, incorporated under the provisions of the Companies Act, 1956. It carries on the business and functions of a Custom House Agent/ Customs Broker (CHA/ CB), governed by CHALR, 2004. The trigger in these cases originate from intelligence received by the Directorate of Revenue Intelligence (DRI) regarding certain individuals who allegedly exported consignments by inflating their values so as to unlawfully claim duty drawback benefits. They also allegedly mis-declared the port of discharge to be UK and other European Countries in the Shipping Bills to avoid a higher percentage of examination of export goods. But the goods were sent to Dubai, by manipulating Bills of Lading (BL), after obtaining the ‘Let Export Order’ (LEO). These alleged export of low- cost textiles was done by willfully misusing the Importer Exporter Codes (IEC) of third parties without the knowledge of the said actual IEC holders. It was further alleged that bank accounts were established by these individuals sol