KAKA CARPETS Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) FOLLOWING consequences arising out of adjudication against the exporter M/s. Kaka Carpets (in Appeal No. 3596/2012), Shri Yadavendra Kumar Roy in Appeal No. 3597/2012 and Ms. Rita Roy (in Appeal No. 3598/2012), is under challenge in this batch of appeals and while filing appeals, the appellants have also filed Stay Application Nos. C/S/4591 -4593/2012 praying for stay of recovery of the demand raised against them.

(2.) (i) FOB value of Rs. 2,45,11,179/ - declared by the exporter in the Shipping Bills Nos. 702, 703 and 704 all dated 7 -6 -2008 to claim higher draw back was rejected and that was determined at Rs. 34,43,972/ - being misdeclared by the exporter M/s. Kaka Carpets. So also Drawback amount of Rs. 32,59,016/ - (rupees thirty two lacs fifty nine thousand and sixteen only) claimed on the above Shipping Bills was disallowed. Further, exports attempted to made through above Shipping Bills was confiscated being attempted to be improperly exported. Since the goods were released provisionally, the same were allowed to be redeemed on payment of redemption fine of Rs. 10,00,000/ - (rupees ten lacs only) in lieu of confiscation thereof.

(3.) 1 Moving stay applications, learned Counsel argued on two different counts of export. The first count of argument related to Shipping Bill Nos. 702, 703 & 704 dated 7 -6 -2008. The second count of argument related to past export of carpets made during the financial year 2004 -05 to 2008 -09.