ANIL KUMAR MAHENSARIA Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) In this appeal under Section 130 of the Customs Act, 1962 (the Act), the Appellant challenges an order dated 31st March, 2006 passed by the Custom Excise and Service Tax Appellate Tribunal, Principal Bench, New Delhi (Tribunal) in Customs Appeal No. 835-841/2004 Admit.

(2.) After hearing learned counsel for the parties, the following substantial question of law is framed for consideration :

(3.) Adjudication orders were passed against M/s. B.C. Overseas Corporation, proprietorship firm, M/s. Sai Shipping Services, Shri Kishore Kumar, Shri Anil Kumar Mahensaria (Appellant) and M/s. Kiran Carriers. According to the Appellant, he is the proprietor of the proprietorship firm M/s. B.G. Overseas Corporation. The allegation was that the readymade garments were being exported at a highly over-valued rate to avail the higher amount of drawback.