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TMI Blog2009 (8) TMI 1018X X X X Extracts X X X X X X X X Extracts X X X X ..... Dev Kumar Kapta, under the provisions of Section 112(a) and Section 112(b) of the Customs Act, 1962. 2. After hearing both the sides duly represented by Shri P.M. Dave and Shri J.C. Patel, advocates and Shri Rajendra Nagar, SDR, we find that old and used garments were imported by the two trusts M/s. Nopaji Lakhmaji Trust and M/s. Shivam Development Trust, Bhuj under the claim of exemption in terms of Notification No. 07/2001-Cus. The Notification inter alia provides exemption for import of such old and used garments by a charitable trust with a condition that the same are intended to be donated for the relief and rehabilitation of people affected by earth quake in the said State. The importer is also required to produce before the Custom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nalties on M/s. Nopaji Lakhmaji Charitable Trust and Shri Shantilal Jain, Trustee, learned advocate Shri P.M. Dave fairly agrees that there is enough material on record to show that Shri Shantilal Jain allowed one Shri Motilal Saraf to import the goods under the claim of exemption in the name of his trust M/s. Nopaji Lakhmaji Charitable Trust with the full knowledge that a part of the said goods so imported would actually be sold. In fact, Shri Shantilal Jain was aware of the fact that even prior to the said import that it is with an ulterior motive of making profiles. He was also aware of the transportation of goods from Kandla to Delhi. However, Shri P.M. Dave submits that total duty involved in the said goods is to the tune of Rs. two la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Whereas, the documents presented by Shri Devkumar Kapta for clearance of goods in the name of trust is concerned, he was authorised by Shri Shantilal Jain by a power of attorney. For better appreciation, findings of Commissioner is reproduced :- The above statements proves that the Bills of Entry in the name of Shivam Development Trust and Shri Nopaji Lakhmaji Charitable Trust were prepared by Shri Shantilal Jain and his staff. And, therefore, I find that the involvement of Shri Vipulgar Gusai in the captioned import in the name of Shivam Development Trust is negligible. However, I find that he handed over some blank letter-heads duly signed by him in the capacity of President of the Trust which were misused by others, which shows his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f attorney in respect of M/s. Nopaji Lakhmaji Trust but he was not authorized to file Bill of Entry in the name of Shivam Development Trust. During the course of statement, he has admitted that he used to put white ink on the names of the importers and was re-typing the name of the Radha Textiles, Mumbai. The Commissioner has held that he has knowingly forged the documents and dealt with the goods in such a manner which made the goods liable for penalty. We find that the contravention committed in respect of the imported goods is a post import contravention. Merely because Shri Devkumar Kapta filed Bills of Entry for clearance of the goods, he cannot be held to be aware of the intentions of Shri Motilal Saraf or Shri Shantilal Jain to sel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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