9911796707
TMI Blog2010 (5) TMI 729X X X X Extracts X X X X X X X X Extracts X X X X ..... ts to the party, as requested for, and after joint inspection, as agreed to. 2. Heard both sides. 3.1 The relevant facts for the purpose of considering these two Appeals are as follows. 3.2 M/s. Dinbandhu Public Charitable Trust, MP filed a Bill of Entry No. 389 dated 7-3-2001 through the Customs House Agent for clearing a consignment which was declared as "Free donation of used clothing completely fumigated with nil commercial value". The goods had arrived by two containers No. PONU-723145-5 and PONU-735195-4 with a total weight of 46.357 MTs. (net). The value declared for Customs purposes was US $ 5,000/- equivalent to Rs. 2,36,592/-. The importer could not produce the D.M. Certificate necessary for availing the benefit of exemption un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espond to the summons. After giving statements on 3-4-01 and 4-4-01, Shri Shib Shankar Das filed a bail petition before the Hon'ble High Court of Calcutta, wherein he made a submission that he purchased the goods from Shri Pappu Jha for a sum of Rs. 6.00 lakh and that he was not concerned with the pilferring of the goods en route. The Original Authority vide the impugned Order dated 30-9-03, confiscated the goods seized from the premises of Shri Shib Shankar Das and allowed the same to be redeemed on payment of a fine. He also imposed penalties on various persons including the present Appellants. Against the Order dated 30-9-03 of the Commissioner, the Appellants filed Appeals before the Tribunal and the Tribunal vide Order dated 12-8-04 re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ber of bales as 90. Thus there is a mismatch between the description given in the supplier's documents and the seizure memo. Drawing attention to the para 2 of the written submission dated 23-4-10, he submits that the Department failed to make available a copy of the inventory of goods which were seized at the Customs Bond, which were lying in stock in place of goods imported and sought to be cleared under cover of Bill of Entry No. 389 dated 7-3-2001. He also submits that the Commissioner has failed to issue a Speaking Order with regard to the goods seized from their premises. He seeks remand of the matter once again to the Original Authority. 5. Learned Advocate, Shri A.K. Singh appearing on behalf of Shri Dipu Das, after referring to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 3-4-01 and 4-4-10 clearly admitting deputing his brother, Shri Dipu Das and arranging for pilferring the imported consignment from the containers. He has also admitted that the said goods were purchased by him for a sum of Rs. 6.00 lakh through Shri Pappu Jha. In the Bail Petition before the Hon'ble High Court also he has admitted purchasing the said goods through the said Shri Pappu Jha, though he did not admit regarding his role and his brother, Shri Dipu Das' role in pilferring the goods en route. It has not been shown that there was any retraction by Shri Shib Shankar Das addressed to the Investigating Officer. The retraction of the statement has to be addressed to the Officer to whom the statement was given. The letter or communicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the cross-examination of officers of Customs who examined the consignment before sending the goods for warehousing, was irrelevant. The issue relates to the pilferage en route and the same stands admitted by Shri Shib Shankar Das and others concerned. It is not the case of Appellant, Shri Shib Shankar Das that he produced any evidence regarding licit nature of the procurement of the goods found and seized from his premises. As regards Shri Dipu Das, there is a clear finding that he has not appeared before the Customs Authorities in spite of several summons. His role has been revealed by his own brother, Shri Shib Shankar Das. Shri Dipu Das, while seeking for cross-examination of various persons, surprisingly failed to seek cross-examinatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
