SAI SHIPPING SERVICES Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) The Appellants are aggrieved by an order dated 31st May, 2006 passed by the Customs, Excise and Service Tax Appellate Tribunal ( Tribunal'), Principal Bench, New Delhi in CI Appeal Nos. 835-841 of 2004 and also by an order dated 24th July, 2006 passed by the Tribunal in C/ROA/179-185/06 declining to restore the appeals filed by the Appellants which were dismissed ex parte by the order dated 31st May, 2006. After hearing learned Counsel for the parties, we admit the appeal and frame the following substantial question of law for consideration :-

(2.) Broadly the facts of the case are that some ready-made garments were sought to be exported by M/s. B.G. (Overseas) Corporation. The goods were found to be over-valued apparently with a view to obtain a higher amount of drawback. By an adjudication order dated 17th August, 2004 passed by the Commissioner of Customs, the goods were then confiscated and penalties were imposed on M/s. B.G. (Overseas) Corporation. Mr. Anil Kumar Mahensaria [the proprietor of M/s. B.G. (Overseas) Corporation], M/s. Sai Shipping Services, (Appellant No. l), M/s. Kiran Carriers, both Custom House Agents ( CHA') of M/s. B.G. (Overseas) Corporation and Mr. Kishore Kumar (Appellant No. 2 and an employee of M/s. Sai Shipping Services).

(3.) Feeling aggrieved by the adjudication order dated 17th August, 2004, the Appellants herein (along with others on whom penalties were imposed) preferred appeals before the Tribunal which came to be registered, along with other appeals, as C/Appeal No. 835-841/2004.