2023 (12) TMI 573 - AT - Customs

Clandestine removal of goods from ICD, TKD by procuring illegal and forged gate pass - Forgery - smuggling of air conditioners R-22 gas cylinders - restricted goods or not - HELD THAT - From the entire evidence on record, it is clear that all the above names persons have acknowledged that they knew about Customs manual gate passes have been forged by Shri Rohit Sakhuja and Shri Ajit Singh Chadha for clandestine removal of containers from ICD,TKD. They knew that the goods are illegally imported by Shri Rohit Sakhuja and Shri Ajit Singh Chadha by adopting such modus operandi so as to defraud the competent authority. All the concerned i.e. employees, transporters, the labourers/contractors, CHA the dummy proprietors of firms Shri Rohit Sakhuja and Shri Ajit Singh Chadha have acknowledged that they knowingly indulged in impugned fraudulent act of removing illegally imported goods from customs area. Their statements have already been appreciated above - there are nothing which may falsify testimony of any of these witnesses. There are no infirmity in the findings where all these people are held responsible for abetting and facilitating impugned fraud committed for clandestine removal of the goods and improper importation of such goods also. Shri Kamal Virmani also has acknowledged about knowingly storing, distributing and selling illegally imported air conditioners and prohibited R-22 gas cylinders. Shri Satish Kumar also acknowledged about knowingly purchasing R-22 gas cylinders that those restricted goods have been illegally imported. Similarly Mr.Dilip Singh Jain and Vijay Kumar Sharma were found in possession of illegally imported goods with full knowledge in that respect. Penalty upon Shri R.K.Mahapatra, Junior Executive (Commercial Operations) CONCOR,ICD,TKD, New Delhi and and Shri S.K.Dubey, Senior Executive (Commercial Operation), CONCOR, ICD, TKD, New Delhi are also found rightly imposed for issuing the CONCOR job orders without verifying the particulars of the bills of entry. There are no reason to differ from the finding of the adjudicating authority. There is sufficient evidence even against shipper, K Line Singapore Pvt. Ltd. for colluding and abetting the impugned illegal import of goods - there are no infirmity in the order demanding differential duty from Shri Rohit Sakhuja and Shri Ajit Singh Chadha nor with the order penalizing all the other appellants - appeal dismissed.

Summary

Issues Involved:
1. Alleged fraudulent removal of eight containers using forged customs documents.
2. Importation of restricted goods without valid import licenses.
3. Imposition of penalties under sections 112, 114A, and 114AA of the Customs Act, 1962.

Summary of Judgment:

1. Alleged Fraudulent Removal of Eight Containers:
The department received intelligence about container No. KKFU7222266 containing misdeclared goods. Investigations revealed that the container, along with seven others, was removed from ICD, TKD without filing any Bill of Entry, using forged customs gate passes. The signatures and stamps on these passes were confirmed as forged by the Central Forensic Science Laboratory (CFSL), Chandigarh. Statements from various involved parties, including drivers and transporters, corroborated the illegal removal and subsequent storage of goods in several godowns.

2. Importation of Restricted Goods:
Investigations found that the goods included restricted items such as R-22 gas cylinders, which are ozone-depleting substances, and cigarettes without statutory health warnings. The goods were imported in the name of dummy firms M/s. M.C. Overseas and M/s. Star Aircon, managed by the main accused, Shri Ajit Singh Chadha and Shri Rohit Sakhuja. Both admitted in their statements to importing and clearing goods fraudulently using forged documents. The seized goods were found without mandatory labeling requirements, indicating illegal importation.

3. Imposition of Penalties:
Penalties were imposed under sections 112 and 114AA of the Customs Act, 1962, for the improper importation of goods and for knowingly making or using false documents. The appellants, including transporters, labour contractors, and CHA, admitted their involvement in the fraudulent activities. The penalties ranged from Rs. 20,00,000 to Rs. 40,00,000 for various individuals. The Tribunal upheld the penalties, finding sufficient evidence of their involvement in the fraudulent removal and illegal importation of goods.

Conclusion:
The Tribunal upheld the order demanding differential duty from the main accused and penalizing all appellants, confirming their involvement in the fraudulent removal of goods and illegal importation. The appeals were dismissed, and the penalties were deemed justified based on the evidence presented.