News Flash
  • Grievance Redressal Officers (CBIC and State / UT Governments) for e-way bill system under rule 138D of Central/ State GST Rules, 2017.Click here
  • Refund disposal fortnight to handhold trade and industry in clearing pending GST refund claims from 16.7.2018 to 31.7.2018.Click here
  • Half-Day workshop on deputation for IRS (C & CE) Officers of 2004-2009 batches on 19.07.2018 Through Video Conferencing.Click here For URL addresse Click here
  • Inputs on Cadre Restructuring 2018.Click here
  • Three Days’ Training Programme on ‘DIGITAL FORENSICS’ for Group-‘A’ Officers of CBIC From 16th August to 18th August, 2018 at Gujarat Forensic Sciences University, Gandhinagar.Click here
  • All India Workshop on “Entrepreneurship, Empathy and Change: How to generate value in team and every ecosystem"Click here
  • Asset Accounting issues and poor upkeep of centrally supplied IT equipment Click here
  • DO letter dated 11/07/2018-Regarding raising of monetary limits for filing appeals by the Department before CESTAT/ High Courts and Supreme Court in Legacy Central Excise and Service Tax Click here
  • Raising of monetary limits for filing appeals by the Department before CESTAT/ High Courts and Supreme Court in Legacy Central Excise and Service Tax Click here
  • Instructions regarding Ban on use of single-use plastic items in Government Offices
  • Call for nomination for two (2) days Train the Trainers (ToT) Workshop on Green Customs on 23- 24 July, 2018Click here
  • Two Days Training Workshop on 3-Is (Intelligence, Information & Investigation) for Group A officers of CBIC, on 26th & 27th July, 2018, at NACIN, FaridabadClick here
  • Draft proposals for amending GST Laws is published on https://www.mygov.in/group-issue/stakeholder-consultation-proposed-changes-gst-laws/ for comments of the stakeholders till 15.07.2018.
  • The MPR for Refund granted to UIN entities (GST-GST-1) has been hosted on DDM website. GST Commissionerates are required to upload the Refund granted to UIN entities data from Jun, 2018 onwards
  • Chairman CBIC's newsletter dated 07.07.2018Click here
  • Instructions regarding payment of salary to officers in Directorates on loan basis Click here
  • Marks Declared: Marks of Deptt. Exam. for Inspectors of C.EX. held in 13.03.2018 to 16.03.2018 declared. Nodal Officers may download marks-sheet from their dashboard under www.nacenkanpur.gov.in alongwith forwarding letter.
  • One Day Training Programme on “Prevention of Money Laundering and Commercial Frauds” for Group ‘A’ officers of CBIC, on 20th July, 2018 .Click here
  • Methodology adopted for ranking of Zones/ Directorates/ Commissionerates under Swachhata Action Plan 2017-18 Click here
  • Extension of suspension of provisions relating to TDS and TCS till 30.09.2018Click here
  • Details of Prospective Trainings By NACIN and its ZTIs & RTIs in July, 2018 Click here
View all

Fraud / Collusion

S.No

>

Citation

>

Name of the Party

Subject Heading

1

2012 (2) ECS (126 ) (Tri-Che)(228 KB)

K.I. International Ltd.

It is established principle of law that fraud and justice do not dwell together. An assessee acting in defiance of law has no right to claim innocence when he fails to exercise due care and diligence. Failing to cause enquiry with the issuing authority of DEPB scrips/TRAs crippled the importer appellants to claim bona fide. Enactments like Customs Act 1962, and Customs Tariff Act 1975, are not merely taxing statutes but are also potent instruments in the hands of the Government to safeguard interest of the economy. One of its measures is to prevent deceptive practices of undue claim of fiscal incentives. Evidence Act not being applicable to quasi-judicial proceeding, preponderance of probability came to rescue of Revenue and Revenue was not required to prove its case by mathematical precision.

2

2014 (1) ECS (197) (Tri-Del)(184 KB)

Mool Chand Sharma

Concealment and mis-declaration of imported whisky - documents and the seal of Commissioner forged- Pre-deposit ordered.

3

2014 (1) ECS (214) (Tri-Del)(224 KB)

M/s Alpha Future Airport Retail Pvt Ltd

Exclusive knowledge of appellant to commit fraud against customs was proved from various fake entries of sale discovered from books of account of appellant and use of fraudulent passport numbers

4

2014 (3) ECS (229) (Tri - Del.)(214 KB)

Shri Prashun Jain

The micro chips imported were mis-declared by the appellant as 'Heald Frame'. The appellant found to be intimately connected with other two earlier imports making similar mis-declaration to cause evasion.

5

2014 (4) ECS (268) (Tri-Del)(173 KB)

M/s. Duggar Fibre Pvt. Ltd.

There is a difference between the description of the goods declared and the nature thereof visible to the naked eye. Had that been scrap that would have been of irregular size without defined length and breadth. Therefore, mis-declaration of description of the goods is established. Once there is mis-declaration of description, the appellant loses right to raise the plea of over valuation because fraud vitiates every solemn act.

6

2014 (4) ECS (271) (Tri-Del)(97 KB)

Shri Chander Sharma

The appellant did not come out with clean hands to prove without leaving any doubt the mis-declaration. The goods were proved to be smuggled goods. That became property of the state