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TMI Blog2014 (3) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... an allegation against Shri Devinder Pramod and Shri Mahesh Kumar Gupta that they had exported 'Ketamine' in terms of 3 (three) Shipping Bills No. 1494427 dated 06.08.2005 1435176 dated 02.11.2004, 1470670 dated 29.04.2005 and 1491042 dated 25.07.2005 in the name of the exporter M/s Overseas in the guise of 'Alfa Olefin Sulphonate' (AOS) to China and 1010 kgs of such goods exported was seized in China on 19.09.05 by the Bureau of Narcotics Control, NNCC of China. In the course of investigation by DRI, following evidence came to record: (1) One M/s Vikas Overseas useing IEC No. 0592009335 exported Ketamine in the guise of AOS and that firm was belonging to Ms/ Anju Jolly as per Shipping Bills. The said exporter was IEC holder and was situated at B-6, Arya Nagar Society, Patparganj, Delhi-92 prior to its shifting to C-29, Ashok Niketan, Delhi-92 and its changed address was incorporated in the record of DGFT as communicated vide letter No. nil dated 01.07.92 by that Authority. (2) The IEC number of M/s Vikas Overseas was used by Devinder Pramod and Mahesh Kumar Gupta to make export of 'Ketamine' fraudulently mis-declaring that as 'Alfa Olefin Sulphonate (AOS)' and the CHA involved i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or M/s Numeric International Pvt. Ltd., Singapore, which was engaged in the business of Palm Fatty Acids and was under control of one paramdeep Singh; that he (Devinder Pramod) used to procure orders for Palm Fatty Acid from Indian Market and foreign countries like Nepal, Bangladesh including some African Countries. He admitted that two consignments of Chemicals and Plastic Dana through M/s Vikas Overseas and last two consignments of chemical products were exported to China through M/s Vikas Overseas . (9) Shri Devinder Pramod further stated that he contacted Mahesh Kumar Gupta at his office at 94/2A, 2nd Floor, Katra Baria, Delhi and requested him to arrange a company for export of some goods. Shri Mahesh Kumar Gupta arranged the firm M/s Vikas Overseas for him to make export. (10) Devinder Pramod hired a go-down near Siraspur village, Delhi to store goods on monthly rent of Rs. 5,000/- with the help of Mahesh Kumar Gupta and to avail service of a CHA, he contacted Shri Deepak Berry of M/s Direct Ocean Pvt. Ltd New Delhi. He admitted having purchased Snocem, Distemper and Texture Paint and purchased total 900 Kgs of these goods in the name of M/s Vikas Overseas from Snocem facto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hri Mahesh Kumar Gupta further admitted having received Rs. 16 Lacs from Devinder Pramod for fabrication and forging of document. He also stated that on being asked by Devinder Pramod, he arranged a new firm in the name of M/s Aggrawal Industries and opened an account of that firm in Dena Bank, Alipur. However actual owner thereof came to know mis-use of name of his firm for which legal action was taken against him (Mahesh Kumar). (15) Shri Mahesh Kumar Gupta further admitted that he and Devinder Pramod were conscious that bogus IEC was used for export in the name of M/s Vikas Overseas and the goods exported were not as per description and declaration in the relevant Packing List, Invoice as well as shipping bills and defrauded Customs. (16) Shri Harvinder Singh, Cargo Executive of M/s Delta airfreight Pvt. Ltd in his statement recorded on 01.12.2005 under Section 108 of Customs Act, 1962, revealed that during the financial year 2005-2006, Deepak Berry provided three Invoices Nos. 458/05-06, 465/05 and 429/04-05, for the export of goods in the name of M/s Vikas Overseas and thereafter, he prepared Shipping Bills and processed the same by the Customs and all the Shipping Bill were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he name of that firm was changed to M/s Nindhi Overseas subsequently. However no exports of readymade garments were made by this firm. In 1992, another firm by the name of M/s Vikas Overseas was started with the address 24, Aram Park, Ram Nagar, Delhi, which was changed to B-6, Arya Nagar Apartment, I.P. Extension, Delhi and subsequently to C-29, Ashoka Niketan, Delhi in 2003. They had neither exported any consignment to China nor they exported any goods to any country after February 2005. They had never signed export invoices, packing list of M/s Vikas Overseas, however, his wife M/s Anju Jolly used to sign these documents. On being shown Invoice No. 465/05-06 dated 04.08.2005 and Packing List without any date, which pertained to 17,500 Kg Alfa Olefin Sulphonate (AOS) exported by M/s Vikas Overseas, vide Shipping Bill No. 1494427 dated 06.08.2005, he stated that those documents did not pertain to their firm M/s Vikas Overseas as they never exported any chemical consignment to China or any other country and that their export item was only readymade garments. The letter-head used for preparation of Invoice and Packing list of consignment for the said Shipping Bill No. 1494427 dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... min not being prohibited goods and not dutiable, nor any incentive claimed on the export made there was no violation of law made by appellant in India to make export of the goods (AOS). It was further submitted that when all custom formalities were followed and the CHA was appointed by Shri Mahesh Kumar Gupta, for export, this appellant (Shri Devinder Pramod) is not liable to any consequence under law. Further the goods were exported without causing any inquiry at the time of export. Therefore no post export inquiry can be conducted when nothing revealed at the time of export about questionable character of the goods. 7. Revenue's submission was that beginning from using IEC number belonging to some other exporter both the appellants designed fraud against Revenue through a chain of conduits to export Ketamin mis-declaring the same as (AOS). In view of World Customs Convention, harmful substance exported form a country or imported to a country, upon detecting is informed to their counterpart in fulfillment of their responsibility and international understanding to protect national interest of the respective country. The report which came from Consulate Genral of India at Hongkong ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 11. At the outset we have depicted how both the appellants were keenly and intimately connected with each other to export ketamin and scientifically designed fraud against Customs which was proved from the report of Bureau of Narcotics Control, China came through Consulate General of India. Show cause notice clearly brought out such evidence sought to be used in adjudication. There was nothing hidden by investigation while seeking defence reply. Both the appellants availed fair opportunity of hearing before learned Adjudicating Authority, apart from first course of natural justice followed issuing show cause notice calling for defence reply. Both the appellants did not challenge veracity of the report of Bureau of Narcotics Control, China except saying that is not reliable. But action of consulate General cannot be questioned without allegation of his malafides. 12. Shri Mahesh Kumar Gupta imputed charge against Shri Devinder Pramod and both revealed identity of each other in commitment of smuggling of Ketamin. When the State Agency reported the questionable character of the goods exported by both the appellants and they could not make themselves aloof from dealing with Ketamin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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