VIKRAM JAIN Vs. COMMISSIONER OF CUSTOMS, BANGALORE

JUDGEMENT

(1.) THIS appeal has been filed against the Order -in -Original No. 35/2000 Commr/Cus. Adjn. dated 30 -9 -2000, passed by the Commissioner of Customs, Bangalore.

(2.) REVENUE proceeded against the appellant on the ground that he had procured three Advance Licences, under DEEC Scheme for Silk Yarn. It was alleged that he had exported the goods under DEEC Scheme by importing them back in the name of E.O.Us and for the purpose of clearing the goods free of duty through different 100% E.O.Us, he is alleged to have connived with Inspector of Central Excise, Mr. Bhaskar. He is alleged to have done the above acts fraudulently for fulfilment of the export obligation. The Adjudicating authority imposed penalty of Rs. 20 lakhs on the appellant under Section 114(1) of the Customs Act, 1962.

(3.) THE appellant strongly challenged the impugned order of the original authority. Hence, he has come before this Tribunal for relief.