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Drawback payment on fabricated export documents - Modus operandi circular
Circular No. 7 dated 8th February
2000
It has been
observed in Chennai Customs House that certain parties had fraudulently obtained
payment of drawback by fabrication of export documents, wherein in the exporters
were effected by certain exporters and the documents were fabricated in the name
of a third party, who ultimately obtained payment of drawback. Some of the
relevant drawback claims had been returned to the exporters with deficiency
memos and were forged/ fabricated in the name of the third party before their
re-submission to the Customs House for settlement of Drawback Claim.
2. On
investigation it was found that the same modus operandi has also been followed
in obtaining fraudulent drawback payments from Chennai Air Cargo complex.
3. It
has also been found that the party which has obtained the drawback payment is a
fictitious and non - existent firm, and has used IEC Code number of another
firm, Documents like export certificate, bill of lading, bank attested invoice
and insurance certificate which were submitted with the drawback claim have also
been found to be forged. Bank seal as well as the signature of the Bank Manger
we also fabricated.
4. Similar
case was detected in Chennai Custom House during 1996 where the drawback cheques
issued to an exported were deposited in a bank account, which was unauthorised
opened in the name of that firm by certain persons.
5. The above modus
operandi is being / may/ be brought to the notice of a Customs House, to prevent
recurrence of such frauds.
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