G & S INTERNATIONAL Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Challenge in these appeals filed under Sec. 130 of the Customs Act is to the final order No. C-356-257/2009 CU (DB) dtd. 10/8/2009 passed by the learned Customs, Excise and Service Tax Appellate Tribunal, New Delhi [hereinafter referred to as 'CESTAT ] titled AS Raj International Vs. Commissioner of Customs, New Delhi and Customs Appeal No. C/204/2009-CU((DB) titled G and S International Vs. Commissioner of Customs, whereby, the learned CESTAT dismissed the appeals.

(2.) Appellants M/s. G and S International, New Delhi (IEC No. 0502009713) and A's Raj International, New Delhi (IEC No. 0599033983) were engaged in exports. Such exports were made under Duty Entitlement Pass Book Scheme ["DEPB"] and Drawback Scheme. On the basis of an information that the appellants were engaged in fraudulent exports of Shawls and Readymade garments to Commonwealth of Independent States countries (CIS) via UAE, investigation was conducted by the Directorate of Revenue Intelligence. On conclusion of investigation, Show Cause Notices [hereinafter referred to as 'SCNs"] were issued to the appellants, calling upon them to explain as to why:-

(3.) SCNs were adjudicated vide Order-in-Original (OIO) No. JJ/ACE/21/2008 dtd. 30/9/2008 holding as under:-