9911796707
TMI Blog1998 (12) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... oner narrates that Vas Synthetics had obtained 28 advance licences under the DEEC scheme by showing wrong export of polyester fabrics. The weight and polyester content of the fabrics, of both, were misdeclared to the Customs officers responsible for making the necessary entries relating to export in the DEEC books issued to this applicant by making changes in the figures relating to the export in the shipping bill after the export was completed, and by suppressing the production of test report by Silk and Art Silk Mills Institute and Research Association (SASMIRA) of samples of the export consignment to be tested as ordered by the Custom House. Such wrongful alterations were made with active connivance of Ashok Pokharkar, the Proprietor of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the samples which would be in the Custom House custody was denied on the ground that it was belated. Such re-test, if carried out, would have helpful to rebut the contentions in the notice. The tests were only done on random samples, and the results cannot be made applicable to the consignments other than those from which the samples are drawn. It was contended on behalf of Arun Mehra, that he was only one of the partners and there was no justification for singling him out for penalty. The admissions in his statement were retracted. Financial hardship is not pleaded. 5. The Advocate for Ashok Pokharkar contends that the Commissioner s order shows the existence of bias against him. Although he cooperated with the department in the investi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... One of them, Saida Nisam Saiyed, had described how she typed the test reports of SASMIRA on her typewriter in his office. These statements had not been retracted. The Customs House procedure, which was well-known to all exporters and importers was to test 10% of the consignment exported with regard to particular advance licences. The tests were therefore representative of the entire consignment as a whole. Arun Mehra in his own statement had accepted that he was the only working partner of the firm. Even after his first statement was retracted, he confirmed its contents in later statement which were not retracted. The disputes that the penalty on Pokharkar is motivated by bias; the Commissioner has given a reasoned findings in his order not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had been declared by the applicant in the application for import licences as supporting manufacturer, and carried out processing of the grey fabrics supplied by the applicant and Central Excise documents filed for clearance of such documents show the classification of the goods under various headings of the Tariff 85.08, 55.01, 55.02, 54.09, each of which applies when the polyester filament yarn content is less than 50%. This generally tallies with the test report of the SASMIRA and is contrary to the claim of higher percentage made by the applicants. No great significance, therefore, can prima facie be attached on this for failure to re-test the samples. Nor it is possible to agree prima facie that the result of a sample must apply only t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h such a sizeable deposit was made. There is no averment in the stay application that the applicant does not own any immovable property or any assets of value. Going by this applicant s own admission he would have earned large sums. The applicant has admitted that he was being paid Rs. 10 per kilo of undeclared weight for the goods exported. Such weight in the present proceedings is about 300 M.T. The amount received by the applicant would be Rs. 30 lakhs. We have to consider in addition receipt of normal agency charges from exporters and importers. There is no explanation as to disposition of amounts so received. We therefore do not find any basis for financial hardship. 10. We, however, noted that the applicant has already deposited Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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