manipulated the invoice, packing list, sea way bill and bill of lading in order to evade payment of ADD. By withholding original and manipulated documents ... finding that DHL manipulated invoice, seaway bill and bill of lading in order to evade ADD by withholding original and manipulated documents. The finding that
manipulated information are submitted to the Appraising Officer and the Asst. Collector, they would do the classification based upon such manipulated documents/information ... Bill of Lading and other connected documents. Once the documents produced at the time of assessment are manipulated, the appellant/assessee cannot take the shelter
from the CSIR, Khurja.
This clearly shows their malafide intention of manipulating
the documents when investigations were initiated against
them. Even prior to initiation ... clearly
establishes that he has helped Sh. Vikas Agarwal,
Director in manipulating documents. This has also that
resulted in mis-classification of the goods imported
CESTAT BANGALORE.
h. The term "fraudulent or manipulated documents" referred
to in sub-clause (f) of clause (iii) to paragraph ... grade,
specifications that have relevance to value;
(f) the fraudulent or manipulated documents.
11. We find that the rejection of the transaction value
CESTAT BANGALORE.
h. The term "fraudulent or manipulated documents" referred
to in sub-clause (f) of clause (iii) to paragraph ... grade,
specifications that have relevance to value;
(f) the fraudulent or manipulated documents.
11. We find that the rejection of the transaction value
foreign supplier and
shipping agent, created a whole bunch of manipulated/forged
documents, including COO Certificate to show that the impugned
goods originated from Zambia ... alleged that the Appellant had created whole bunch of manipulated/forged
documents including the country of origin certificate in connivance with the
exporter/foreign parties
concealing
it behind bamboo sticks for making agarbatti, obtained and provided
manipulated import documents i.e invoice, packing list, phytosanity
certificate, etc. from china ... Dhairya International
(importer) and Shri Fahim managed the manipulated import documents and
not the appellant. A contradictory finding is in para 5.11.1 that the role
grade, specifications that have relevance to value;
(f) the fraudulent or manipulated documents.
These provisions do not empower the AO to reject the transaction value
second charge, the appellant violated Regulation 13(a) by filing the export documents without authorization from the exporters, namely, M/s. Darshan International, Surat ... Regulation 13(e) by not advising the exporters against filing manipulated documents mis-declared the value of the goods with intention to claim higher drawback
that it is not proper to allege that the appellant has manipulated the documents. Revocation of licence has brought the livelihood of the licensee ... CHALT, 2004.
22. The employees of the CHA manipulated the documents and fraudulently got assessment of Bill of Entry and examination report as stated above
