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This writ petition has been filed challenging the impugned order of the first respondent, in Order No.249-343/11, dated 14.2.2011, and to direct the first respondent to hear the appeal filed by the petitioner, on merits, without insisting on the petitioner making a pre-deposit, as per Section 129E of the Customs Act, 1962.

2. The proprietor of the petitioner company had stated that he had worked as a Tailor in M/s.Yogam Exports, an Export Company. Earlier, one K.Gunasekhar was the proprietor of the said company, which had been started in the year, 1994. In the year 1998, the said company had closed down. The machineries of the company had been shifted to General Patters Road, Chennai, and the company had been renamed as M/s.Appu Apparels Exports. KGunasekhar had started a new company in the year, 1998, with the sewing machines given to him by K.Gunasekhar for the arrears of salary due to him. While so, K.Gunasekhar had asked the petitioner to open a bank account in the Central Bank of India and the Union Bank of India. K.Gunasekhar had asked Govardhanan to sign and hand over some blank cheques from the account of M/s.Maapillai Vinayagar exports, along with some blank letter heads. K.Gunasekhar did not know the details of the exports made in the name of M/s.Maapillai Vinayagar Exports. Govardhanan did not involve himself in any export business, nor had he filed any shipping bills, as alleged. The signatures affixed in the shipping bills and the dockets were not that of Govardhanan. He was not aware of the amount of draw back availed in the name of the petitioner company and he did not know about the export sale proceeds. It had been further stated that the second respondent Department had alleged that M/s.Maapillai Vinayagar exports had exported goods, vide 52 shipping bills and had availed the duty draw back amount of Rs.96,36,837/-. He had also stated that he did not know anything about the import export code.