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Fraud / Collusion

S.No

>

Citation

>

Name of the Party

Subject Heading

1

2012 (2) ECS (126 ) (Tri-Che)(228 KB)

K.I. International Ltd.

It is established principle of law that fraud and justice do not dwell together. An assessee acting in defiance of law has no right to claim innocence when he fails to exercise due care and diligence. Failing to cause enquiry with the issuing authority of DEPB scrips/TRAs crippled the importer appellants to claim bona fide. Enactments like Customs Act 1962, and Customs Tariff Act 1975, are not merely taxing statutes but are also potent instruments in the hands of the Government to safeguard interest of the economy. One of its measures is to prevent deceptive practices of undue claim of fiscal incentives. Evidence Act not being applicable to quasi-judicial proceeding, preponderance of probability came to rescue of Revenue and Revenue was not required to prove its case by mathematical precision.

2

2014 (1) ECS (197) (Tri-Del)(184 KB)

Mool Chand Sharma

Concealment and mis-declaration of imported whisky - documents and the seal of Commissioner forged- Pre-deposit ordered.

3

2014 (1) ECS (214) (Tri-Del)(224 KB)

M/s Alpha Future Airport Retail Pvt Ltd

Exclusive knowledge of appellant to commit fraud against customs was proved from various fake entries of sale discovered from books of account of appellant and use of fraudulent passport numbers

4

2014 (3) ECS (229) (Tri - Del.)(214 KB)

Shri Prashun Jain

The micro chips imported were mis-declared by the appellant as 'Heald Frame'. The appellant found to be intimately connected with other two earlier imports making similar mis-declaration to cause evasion.

5

2014 (4) ECS (268) (Tri-Del)(173 KB)

M/s. Duggar Fibre Pvt. Ltd.

There is a difference between the description of the goods declared and the nature thereof visible to the naked eye. Had that been scrap that would have been of irregular size without defined length and breadth. Therefore, mis-declaration of description of the goods is established. Once there is mis-declaration of description, the appellant loses right to raise the plea of over valuation because fraud vitiates every solemn act.

6

2014 (4) ECS (271) (Tri-Del)(97 KB)

Shri Chander Sharma

The appellant did not come out with clean hands to prove without leaving any doubt the mis-declaration. The goods were proved to be smuggled goods. That became property of the state