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CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
P.A. Augustian, Judicial Member, Pullela Nageswara Rao, Technical Member
Midas Treads (India) Pvt Ltd. – Appellant
Versus
Commissioner of Customs, Cochin – Respondent
| Table of Content |
|---|
| 1. factual background of export schemes and allegations of forgery. (Para 1 , 2 , 4) |
| 2. appellant's arguments on dfia/aa schemes and notifications. (Para 3 , 5 , 6 , 7 , 8 , 9 , 10 , 11 , 12) |
| 3. judicial precedents supporting export obligation fulfillment. (Para 13 , 14 , 15 , 16) |
| 4. defense against forged iso and test reports validity. (Para 17 , 18 , 19 , 20 , 21 , 22) |
| 5. respondent's contentions on fraud and procedural violations. (Para 23 , 24) |
| 6. court's analysis rejecting forgery claims and upholding benefits. (Para 25 , 26 , 27 , 28 , 29) |
| 7. appeals allowed, impugned orders set aside. (Para 30) |
PER : P.A. AUGUSTIAN
The issue in the present appeals is regarding demand of customs duty and interest on the ground that the test report submitted by the Appellant are forged.
2. The brief facts are the Appellant is manufacturing various products and also exporting pre-cured Tread Rubber, Rubber compound sheets, etc. Alleging that for the period from 2006-2009, Appellant had used forged ISO certificate for availing the benefit of DFIA/DEPB Scheme and they were not having in-house lab for testing the composition of exported final products, investigation conducted and statements
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