VISEN INDUSTRIES LTD Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Assessee is in appeal against the judgement of the CESTAT dated 28-9-2016 raising the following questions for our consideration :

(2.) Brief controversy is as under :

(3.) We have heard learned counsel for the appellant and perused the documents on record. We find that the issue is entirely based on facts and evidences on record. The brief question would be, did the assessee make a false declaration at the time of import of goods? The assessee heavily relied on its own declaration before the Customs authority on 29-12-2006. However, the Commissioner as well as the Tribunal found that before this letter was written by the assessee, the Customs department already had intelligence about the fraud been played and had commenced investigation. The record suggests that the said agency Marubeni Chemicals had supplied similar nature of goods to several agencies making the same false claim of origin of goods being Singapore. The Singapore Customs authorities had carried out the investigation and found that all such certificates were forged.