9911796707
TMI Blog2014 (5) TMI 714X X X X Extracts X X X X X X X X Extracts X X X X ..... n this case no Bill of Entry has been filed and nobody claimed to have imported the goods, although the findings of the adjudicating authority state that Shri Ravi Divecha was the master-mind to import the goods. In that case, it cannot be held that Shri Ravi Divecha or Shri Pravin Gupta are the importers of the impugned goods. As nobody has claimed to be owner of the goods therefore, as per the IGM the importer is only M/s. Dhanlaxmi Enterprises (I). If at all penalty is to be imposed that has to be considered by the adjudicating authority during the adjudication proceedings. In this case, a penalty of 50,000/- have also been confirmed against Shri Mukund Mayani, proprietor of M/s Dhanlaxmi Enterprises (I). Further, it is on record tht Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as. During the course of investigation it was found that Shri Ravi Divecha has asked Shri Dilip Gosalia to get I.EC No. of any firms so that he could import goods in their names. Shri Dilip Gosalia approached M/s Dhanlaxmi Enterprises (I), a IEC holder, who lent their IEC to Shri Dilip Gosalia. During the course of investigation, various statements were recorded and it was found that Shri Pravin Gupta has financed a loan of Rs. 5,00,000/- to Shri Ravi Divecha for the importation of the consignments on persuasion of Shri Jayesh Gosalia. Proceedings were initiated and penalties on both the appellants namely Shri Pravin Gupta and Shri Ravi Divecha were confirmed under Section 112(i) of the Customs Act, 1962. Aggrieved by the said order, the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C.S. Biradar, learned Advocate appeared and submits that in this case it is alleged that Shri Ravi Divecha is the master mind in the import of the above consignment but there is a statement on record shows that he has to get only a commission of Rs. 50,000/-. Therefore, it appears that Shri Ravi Divecha cannot be held as a master mind. IF at all he is the master mind, then he would have earned more profit in this consignment. He further submits that as no Bill of Entry has been filed therefore, the question of mis-declaration does not arise. Therefore, penalty is not imposable. To support this contention he relies on the decision in the case of Garima Trade Services Ltd. - 2002 (146) ELT 150 (Tri.), Sewa Ram & Bros. - 2003 (151) ELT 344 (Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... djudicating authority state that Shri Ravi Divecha was the master-mind to import the goods. In that case, it cannot be held that Shri Ravi Divecha or Shri Pravin Gupta are the importers of the impugned goods. As nobody has claimed to be owner of the goods therefore, as per the IGM the importer is only M/s. Dhanlaxmi Enterprises (I). In that circumstances, if at all penalty is to be imposed that has to be considered by the adjudicating authority during the adjudication proceedings. In this case, a penalty of Rs. 50,000/- have also been confirmed against Shri Mukund Mayani, proprietor of M/s Dhanlaxmi Enterprises (I). Further, it is on record tht Shri Pravin Gupta has financed a sum of Rs. 5,00,000/- to Shri Ravi Divecha on persuasion of Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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