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TMI Blog2015 (4) TMI 277X X X X Extracts X X X X X X X X Extracts X X X X ..... on No.C/Stay/57395/2013 in Custom Appeal No.E/56859/2013 -CUS[DB], Custom Stay Application No.C/Stay/57396/2013 in, Custom Appeal No.C/56860 - Stay Order No. 50534-50536/2014 - Dated:- 12-2-2014 - Mr. D. N. Panda And Rakesh Kumar,JJ. For the Appellant : Shri Piyush Kumar, Advocate For the Respondent : Shri Dvender sing, AR ORDER Per: D. N. Panda 1. Getting information that Fire Crackers from China had come in container No. HDMU6480486 and imported by one M/s Planet Overseas owned by its proprietor Mr. Karandeep Singh, investigation was made to as certain existence of the importer as well as to identity the proprietor thereof. Enquiry revealed that neither the importer M/s Planet Overseas was in existence in 285/05 Ground Floor, Street No. 6, Wazirabad Delhi-84 (IEC No. 0511019955) nor its proprietor Mr. Karandeep Singh was residing at that address. Investigating authority made enquiry with property dealers and General Store owners in the vicinity to ascertain existence of the importer and its proprietor. But the result turned out to be negative and against the importer as well as its so called proprietor. That led to the conclusion that M/s Planet Overseas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hri Surinder, that person was examined on 27.03.2012. He agreed that the documents given by him to Shri Surinder were given to him by Shri Amit Sharma, who was known to him for the last 6 years. 6. When the name of Shri Amit Sharma came up from Shri Ravish, he was examined on 27.3.12. He revealed that he knew Ravish and the documents relating to M/s Planet Overseas were given by him to Ravish and the shipment was cleared on 24.2.12 to Shri Gunjan Sharma. He disclosed that he received the documents from Shri Purshotam who was an employee of one Shri Sanjay Anand. 7. When the above inquiry revealed that Planet Overseas was non-existent and was a fake concern and also IEC code number was obtained under fraud, from DGFT, inquiry expanded to Shri Sanjay Anand who was examined on 2.4.12. He revealed the story of mis-declared import made in earlier container No. HDMU 6348422 under Bill of Entry No. 6078993 dated 23.02.2012 which was made from China. He admitted that the documents were in the name of M/s Planet Overseas and those were given to him by one Shri Rajeev having been received from Kamal who lives in China and met him in DISCO hangout in V-3S Mall. He also revealed that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arma, the CHA who facilitated import of Fire Crackers , a restricted item in the guise of toys using fake IEC obtained on the basis of fake documents and the importer not being in existence at the given address nor the persons said to be proprietor thereof was identifiable without verifying the credentials of the importer and correctives of import was liable for penalty under Sections 114AA and 117 of the Customs Act, 1962; 9. CBEC in terms of Circular no. 9/2010-Custom dated /08/04/2010 casted certain obligations or the CHAs to be discharged by him. He is required to verify the antecedent, correctness of Import Export Code (IEC) Number, identity of his client and the functioning of his client in the declared address in terms of independent, authentic documents, data or information before effecting import/export clearance for their clients. 10. Mr. Gunjan Sharma Proprietor of M/s Gunjan Sharma, the CHA firm admitted during his statement that KYC norms were not followed in the instant case; he has never met the Proprietor of M/s Planet Overseas and that he has never visited to the premises of M/s Planet Overseas. He failed to comply to the law relating to duties and obligation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ission and commission of offence under Customs Act, 1962. 12. When enquiry was made with DGFT to ascertain veracity of above IEC 0511019955 used to make above illegal imports of fire craker, that Authority by other dated 27.04.2014 forwarded a set of documents submitted by M/s planet overseas to obtain the IEC. So also a copy of voter ID, PAN and copy of letter of indusind bank submitted by that applicant was forwarded by DGFT to investigation. The Election Commission replied to the investigation that the above said Voter ID did not exist in the electoral data base and appeared to be fake. Also enquiry with Indusind Bank revealed that the current account No. 0044AW3018050 declared by M/s planet overseas in IEC did not exist with that Bank. 13. Enquiry with Joint Chief Controller of Explosive revealed that no license was issued for import of fireworks in the country under Explosive Rules 2008. Chief Controller of Explosive also informed that as per provision under Rule 7 of Explosives Rules, 2008, no person shall import explosive including fireworks, without holding a valid license in from LE-8. Fireworks bear EXIM Code 36041000 and falls under restricted item. Hence license i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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