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TMI Blog2002 (10) TMI 540X X X X Extracts X X X X X X X X Extracts X X X X ..... ciation have been confiscated with an option to them to redeem the same on payment of redemption fine of Rs. 4.00 lakh (Rupees four lakh). Duty of Rs. 5,48,056.00 (Rupees five lakh forty-eight thousand fifty-six) has been confirmed against them, along with imposition of personal penalty of identical amount. In addition, penalty of Rs. 50,000.00 (Rupees fifty thousand) each has been imposed on the other two appellants - Ms. Sipra Ghosh and Shri Sanjoy Ghosh. 2. As per facts on record, M/s. Glory Research Association (herein-after referred to as GRA) imported Beta-Cam-Edit Set Up, by claiming exemption under the provisions of Notification No. 152/94-Cus., dated 13-7-94. The goods were cleared after filing two bills of entry dated 19-11-2000 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of investigations, the Revenue Authorities also found out that GRA was not working for the promotion of deaf, dumb and blind, as it was made out to be and the address given by the said firm was found to be a vacant plot. The Officers also found that the goods have been under-valued and the entire scene was created by the two appellants, Shri Sanjoy Ghosh and Ms. Sipra Ghosh - who are brother and sister in relation for the purpose of importation of the goods in question and to avail the benefit of the Notification No. 152/94-Cus. 3. Before proceeding ahead, we would like to refer here to the conditions of the Notification No. 152/94-Cus. which permits importation of certain goods free of duty, subject to fulfilment of the conditions which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imported goods and the importers have attempted to get the benefit of Notification No. 152/94. 5. As regards the charitable status of GRA, the said appellants have produced certificate dated 27-10-99 under Registration of Societies (West Bengal) Act, 1965. It is not disputed that there is no address given on the said certificate. It has been claimed by GRA that they are working from Baishali, Bamangachi, P.S. Barasat, Dist. North 24 - Paraganas. The Customs Officers on their spot verification, have found that the premises is only a vacant plot and even that land was mortgaged to the Bank against the loan raised by M/s. Glory Enterprise. The above fact is corroborated by the reports given by the Bank Authorities. The jurisdictional Panchay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eo Ltd. with direction to transfer the capital in the name of M/s. GRA thereby showing as if it was a gift from her to M/s. GRA. Apart from the fact that Ms. Sipra Ghosh was working as an Assistant General Secretary of M/s. GRA and could not have made a gift from herself, it is established that she has fraudulently obtained the loan from Bank in the name of M/s. Glory Enterprise and has shown the same as if it was a gift from her to M/s. GRA. As such, we find that the conclusion arrived at by the authorities below that the goods in question were not a bona fide gift to a charitable institution, working for the blind and deaf, cannot be faulted with. The entire scenario reveals the scheme adopted by the brother and sister s team for importat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner has discussed the fraudulent means adopted by the two appellants. Some of the fraudulent activities carried out by the said two persons was that whereas the Partnership Deed of M/s. Glory Enterprise showed Shri Sanjoy Ghosh as son of Shri Sudhangshu Kr. Ghosh, the agreement made by Ms. Sipra Ghosh on the Court Paper dated 28-8-2000 stating the impugned goods as a gift of the Secretary of M/s. GRA, Shri Sanjoy Ghosh, has been shown as a son of Shri Krishna Kumar Ghosh. It is also seen that cheque issued by M/s. West Bengal State Handloom Co-operative Societies Ltd. in favour of M/s. Glory Enterprise, has been favoured to M/s. GRA. Shri Sanjoy Ghosh has been fraudulently representing himself in two different names as Shri Sujoy ..... X X X X Extracts X X X X X X X X Extracts X X X X
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