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TMI Blog2009 (12) TMI 419X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of penalty on Custom House Agent upheld. - C/473-475/2008-SM(BR) - 34-36/2010-SM(BR)(PB), - Dated:- 31-12-2009 - Shri Rakesh Kumar, Member (T) REPRESENTED BY: Shri S.S. Arora, Advocate, for the Appellant. Shri S.N. Srivastava, SDR, for the Respondent. [Order (Oral)]. - These three appeals have been filed by the appellants against order-in-original No. JJ/ACE/02/2008 dated 28-1-08 passed by Commissioner of Customs, New Delhi by which penalties of Rs. One lakh, Rs. 50,000/- and Rs. 50,000/- respectively were imposed on M/s. R.U. Import-Export Pvt. Ltd., Shri Rajesh Maikhuri and Shri Rakesh Kumar, respectively. The appellant Company M/s. R.U. Import-Export Pvt. Ltd., is a CHA company having CHA licence granted under th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... et price of rexine/cotton shoe upper was between Rs. 45/- to Rs. 50/- per piece and price of scrap leather shoe uppers was between Rs. 10/- to Rs. 20/- per piece, while the declared FOB value of shoe uppers was Rs. 810/- per piece. (10.2 British $ Serlings) per piece. It, therefore, appeared that description and value of export consignments had been grossly over declared with intention to fraudulently claim draw back which was not admissible. In the course of inquiry into this matter, the statement of Shri Rajesh Maikhuri was recorded on 23-3-2006 wherein he stated that one Shri S. Roy had prepared the Annexure A, signed the shipping bill, that one Shri Pawan Kumar had given the invoice to Shri. S. Roy to file the shipping bills; and that S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otice was adjudicated by the Commissioner vide order in Appeal No. JJ/ACE/02/2008 dated 28-1-08 by which the three consignments declared to be containing leather shoe uppers were ordered to be confiscated under Section 113(i) of Customs Act, 1962 and penalties were imposed on the noticees including the appellants in this case M/s. R.U. Import-Export Pvt. Ltd., Shri Rajesh Maikhuri, Managing Director of M/s. R.U. Import-Export Pvt. Ltd. and Shri Rakesh Kumar, employee of the CHA company. It is against this order that the present three appeals have been filed. 2. Heard both sides. 2.1 Shri S.S. Arora, Advocate, the learned Counsel for the appellants pleaded that it is Shri Pawan Kumar and Shri S. Roy who had brought the impugned consignme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Tri-Del) and A.R. Marines Pvt. Ltd. v. CC (Exp), Mumbai reported in 2009 (237) E.L.T. 393 (Tri.-Mum.) wherein a similar view was taken. 2.2 Shri S.N. Srivastava, learned DR. defending the impugned order pleaded that from the role of noticees discussed by the Commissioner in the impugned order, it is very much clear that they had full knowledge of the illicit export, that the Commissioner has even given his finding that it is the appellant company M/s. R.U. Import-Export Pvt. Ltd. and its Managing Director who are actual the persons behind this illicit export, that if the appellant had nothing to do with the illicit export and had not filed the shipping bills, on which his signature has been forged, there is no explanation as to how the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Maikhuri and its employee Shri Rakesh Kumar. According to the appellant they had no role to play while according to the Department, in this illicit shipment, it is the CHA company and its Managing Director who were the real persons be hind the same and forging of the signatures on the shipping bills by Shri S. Roy was within their knowledge. On the other hand, Shri Rajesh Maikhuri in his statement dated 23-3-2006 has stated that Shri S. Roy had prepared Annexure A and submitted the same to the CMC for filling of shipping bills, that one Shri Pawan Kumar had given the export documents to Shri S. Roy for filing the ship ping bill and it is Shri Pawan Kumar and Shri S. Roy who had brought the goods to the customs area. If Shri Rajesh Maikhuri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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