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TMI Blog2014 (6) TMI 510X X X X Extracts X X X X X X X X Extracts X X X X ..... national. Statement of Mool Chand Sharma director of M/s Import Export Pvt. Ltd. prima facie, brought out his close connection with Harsh Anil Vasant designing the above modus operandi to defraud Revenue. Para 49.1 of adjudication order brought out how he extended his assistance to Harsh Anil Vasant for clearance of mis-declared goods filing a wrong bill of entry on 26.05.2009 deliberately and twice in past. Mool Chand Sharma laid hands on the stamp of Commissioner of Customs, ICD, TKD adopting unscrupulous means to make use thereof and forge document to make an attempt for clearance of the offending goods. His conduct dragged him to arrest along with Harsh Anil Vasant. Deliberate mis-declaration surfaced in respect of all the 3 B/Es and Shri Mool Chand Sharma failed to defend before learned Adjudicating Authority. Fraud is an act of deliberate deception of securing something by taking unfair advantage of another. It is a deception in order to gain by another's loss. It is a cheating intending to get an advantage as has been held in the case of S.P. Chengalvaraya Naidu V. Jagannath [1993 (10) TMI 315 - SUPREME COURT]. In Ashok Leyland Ltd. V. State of Tamil Nadu [2004 (1) TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iption of allegations, ld.Counsel says that when bill of entry No.795929 was filed by M/s Swaraj International, Karol Bagh on 26.5.2009 by the CHA appellant viz. M/s R.U. Imports Exports Pvt. Ltd., Customs noticed that there were mis-declarations of description as well as value of goods imported in terms of that bill of entry. It was alleged that 501 cartons containing 5010 bottles of different brands of whisky of value of Rs.1,00,87,566/- were imported vide B/E 795029 dated 26.05.2005. Those were seized on 02.06.2009. Similarly 847 cartons containing food stuff/carbonated water/aerated water, beverages ketchup etc., covered by above bill of entry valued Rs.5,51,518 were also seized. All the goods were in container No.DCCU 6984503. Further, it was submitted that basing on the allegation of mis-declaration of goods imported in terms of above B/E dated 26.5.2009 past consignments covered by bill of entry No.787588 dated 30.4.2009 and 792971 dated 19.5.2009 were also questioned alleging mis-declaration of description and value of goods imported thereby. 5. Ld. Counsel further submitted that when the goods of past bills of entry dated 30.4.2009 and 19.5.2009 were cleared after due ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against such penalty is uncalled for. It was further submitted that mere association of Shri Mool Chand Sharma with M/s R.U. Imports Exports Pvt. Ltd. as director thereof does not ipso facto implicate the CHA company nor Shri Mool Chand Sharma. He should not be blamed for his no involvement in any mis-declaration. 9. It was further submitted that Mool Chand Sharma had not guided any one to make mis-declaration for which he should not be implicated. Accordingly, levy penalty on the CHA company was unwarranted. According to ld. Counsel, valuation of the goods ultimately worked out in the court of ACMM calls for remand of the matter for re-computation of penalty if any imposable in a proper adjudication. Penalty being connected to the value of the import, upon revaluation, that shall certainly come down. Therefore all the stay applications deserve lenient consideration. 10. It was further submitted by ld. Counsel that the CHA M/s.R.U.Imports Exports Pvt. Ltd. has not been benefited by the role of Sri Mool Chand Sharma when other three directors formed the CHA company for operation thereof. He also further submitted that Shri Mool Chand Sharma was proprietor of M/s. M.V. Log ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iate the mischievous role of CHA i.e., M/s. R.U. Import and Export Pvt. Ltd. and most particularly role of Shri Mool Chand Sharma shows that he had hand in glove with M/s Swaraj International, the importer to make mis-declaration of the description and value of the goods deliberately in respect of present as well as past imports. It was further submitted by him that para 31 and 34 (XV) of the order provides ground to appreciate the case of Revenue as to how Swaraj International, Moolchand Sharma and Harsh Anil Vasant were closely and integrally connected with each other in all three consignments and evaded Customs duty. Material facts and evidence were therefore culled out in para 32 of the show cause notice available at page 157 of the appeal folder to appreciate case of Revenue. 14. Revenue further submitted that all the appellants had oblique motive to deceive Customs. The modus operandi followed by them was questionable and they were found to be consciously involved in the fraud against Revenue. The goods imported in past moved in a planned manner and were concealed in the godown of Mohit International belonging to Harsh Anil Vasant. That appellant with the aid and assistanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 45 of appeal folder to demonstrate how Shri Mool Chand Sharma acted against Revenue through an organised bid. Citing relevant para of the adjudication order at page 135 of appeal folder, it was submitted by ld. DR that Revenue s letter was forged by Mool Chand Sharma to make attempt for clearance of mis-declared godos. According to him, Para 49 and para 50 of adjudication order demonstrate how the racket acted with a premeditated mind to cause detriment to the interest of Revenue resorting to fabrication and forgoing of documents and seal of Revenue administration. 19. Ld.DR further submitted that CHA when acted malafide, its CHA licence was cancelled. Revenue is in appeal in appeal No. C/2382 of 2012 against order of restoration of cancelled license. Fraud against Revenue rendered the goods confiscated. 20. On all the above grounds, prayer of Revenue was to dismiss all the stay applications. At this stage ld. Counsel for the appellants submitted that there was no active involvement of Sri Mool Chand Sharma, who is totally different from M/s.R.U.Import and Export Pvt. Ltd and was never involved in alleged mis-declaration. Penalty if any imposable was required to be considered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2971 dated 19.05.2009 prior to present consignment and those were also mis-declared as to their description and value in the above manner. The value declared were Rs. 3,27,311/- and Rs. 3.15.304/- in those consignments as against valuation thereof made at 17,07,318/- and Rs. 12,97,050/- respectively. Enquiry from Dubai Customs proved the mis-declaration of description of goods as well as value thereof. 26. Plea of importer that consigner abroad had exported the goods by mistake was not conceivable for the reason that no exporter shall export liquor which is costlier them aerated water or ketchup which came in container concealing the liquor. 27. Statement of Mool Chand Sharma director of M/s Import Export Pvt. Ltd. prima facie, brought out his close connection with Harsh Anil Vasant designing the above modus operandi to defraud Revenue. Para 49.1 of adjudication order brought out how he extended his assistance to Harsh Anil Vasant for clearance of mis-declared goods filing a wrong bill of entry on 26.05.2009 deliberately and twice in past. Mool Chand Sharma laid hands on the stamp of Commissioner of Customs, ICD, TKD adopting unscrupulous means to make use thereof and forge d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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