BROOKS INTERNATIONAL Vs. CC, ICD, TUGHLAKABAD, NEW DELHI

JUDGEMENT

(1.) THE above captioned appeals have been preferred by the appellants against the common Order -in -Original dated 23 -11 -2000 vide which the Commissioner of Customs had ordered confiscation of their goods, imposed redemption fine and also disallowed drawback, as detailed in the order itself.

(2.) THE appellants sought export of certain consignments of ready -made garments under claim for duty drawback. But on receipt of information, the officers of the Directorate of Revenue Intelligence (in short DRI) detained those consignments for detailed examination while lying in the export shed and awaiting customs clearance. The consignments of appellant No. 1 were examined on 7 -1 -99 and 12 -1 -99. While of appellant No. 2 were examined on 18 -1 -99 and 25 -1 -99. Similarly, consignments of appellant No. 3 were examined on 14 -1 -99 and 8 -2 -99. All the examinations were conducted in the presence of the independent witnesses. The consignments contained garments of various types. The samples were also drawn from the consignments and were shown to Manoj Kumar and Garish Sahni who disclosed that the market value of the garments was much less than the amount of drawback due reflected in the shipping bills, by the appellants. All the appellants were served with show cause notices vide which they were informed that goods are liable to be confiscated under Section 113(d) and 113(i) read with Section 76(1)(b) of the Customs Act. The disallowance of the drawback was also proposed in the show cause notices. After getting their replies and after affording them opportunity of hearing, the Commissioner passed the impugned order, detailed above.

(3.) ON the other hand, the learned SDR, has simply reiterated the correctness of the impugned order of the Commissioner.