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TMI Blog2006 (3) TMI 387X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rs. 20,00,000/- has been imposed on one Gurmeet Singh Kohli (in the case of exports by Omjeet Industries) and Rs. 10,00,000/- has been imposed upon Shri Gurmeet Singh Kohli in the case of exports by M/s. Four Field Electroplast Pvt. Ltd. under the provisions of Section 114(iii) on the ground that he rendered the goods liable to confiscation under Section 113(i) of the Customs Act, 1962 (Omjeet Industries also exported gaskets found to be of inferior quality). In the case of exports allegedly by M/s. Jain Enterprises, readymade garments have been held liable to confiscation and Gurmeet Singh Kohli liable to penalty of Rs. 7,50,000/- and drawback amount of Rs. 25,28,668/- has been ordered to be recovered from Gurmeet Singh Kohli. Hence these appeals. 3. We have heard both sides. 4. Three issues arise for determination :- (i) Liability of export goods to confiscation under Section 113(i); (ii) Liability of Gurmeet Singh Kohli to penalty under Section 114; (iii) Liability of Gurmeet Singh Kohli to pay back drawback amount as per Rule 16A of the Customs and Central Excise Duties Drawback Rules, 1995, in Appeal No. C/620/99. 5. Our findings on issue No. (i) are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld Electroplast to Colombo on 3-5-1997 remained unclaimed by the consignee and on enquiry, the shipping agents in Mumbai reported to their counterparts in Colombo that the address of the shipper is found to be non-existent and therefore advised auction of the exported goods. The fact that none of the noticees could afford to forgo the very high value of Rs. 3,20,56,773.45 (value shown in shipping bills filed by Omjeet Industries) and Rs. 2,39,91,338/- (value shown on shipping bills of Four Field Electroplast) itself shows that the export goods were of very negligible value. In the case of exports by Omjeet Industries where the shipping bills were signed by the appellant as Om Prakash, the appellant has also informed Naresh Jain that in the case of exports; in the name of Jain Enterprises, no remittance would be arranged. 6. In the light of the above, we hold that the evidence on record proves that export garments were overvalued and hence liable to confiscation under Section 113(i) and we reject the contention of the appellant that the material on record is not sufficient to establish the overvaluation of the goods so as to render them liable to confiscation. 7. We thus answer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts of Omjeet Industries to him and as the person to whom he gave the duty drawback cheque of approximately Rs. 76 lakhs in the name of Omjeet Industries. Popat Salve also confirms that he was delivering documents and money given to him by the appellant to Satish Mishra. Lakhmendra Khurana who was identified by Mrs. Lailamma as one of the two persons who visited her residence (the other was the appellant) stated that he received goods for packing in his godown from the appellant and that he had purchased readymade garments from one West Coast Arjay International as per instructions of the appellant and the same were received in his godown for checking and packing and that he handed over a draft of Rs. 3 lakhs received from Naresh Jain to that company. Manoj Jain (nephew of Naresh Jain), proprietor of M.M. Jewellers and Manoj Jewellers, has deposed that Lakhmendra Khurana requested him to arrange cash from his bank and sent the appellant with three cheques totally valued at Rs. 20 lakhs and all the three cheques were deposited in the respective accounts of M.M. Jewellers and Manoj Jewellers and M/s. Padmavati Marketing and that Khurana and the appellant collected the money from him ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ose shirts. The appellant has also admitted signing some cheques of Omjeet Industries and Four Field Electroplast, as Om Prakash. 11. All this would show that it is the appellant who planned a strategy for exporting goods of inferior quality in the name of other firms, negotiated with Satish Mishra and agreed to pay him 5% of the drawback amount for handling export consignments of the firms provided Satish Mishra agreed to arrange carting at the given shipping line and remained present when the goods were being examined, that he got typed purchase order on letterhead of foreign buyer in the name of Omjeet Industries and others by his typist, Bela Ash, that he arranged purchase of sub-standard readymade garments from Khurana and Kamal Uddin and got them packed in the godown of Harjeet Singh and exported them in the names of other firms/companies by overvaluing them, that he arranged transportation of export goods to Mumbai docks and Mulund CFS, that he got the copies of bill of lading customs attested invoice etc. collected by his employee, Popat Salve, from the office of the CHA and got them submitted at the Foreign Exchange Branch of Corporation Bank at Nariman Point, he receive ..... 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