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TMI Blog2017 (11) TMI 1274X X X X Extracts X X X X X X X X Extracts X X X X ..... uggling could not have been stopped - impugned order upheld - decided against appellants. - Customs Appeal Nos.52204, 52799, 52849, 52850, 52906 & 53425 of 2015 - C/A/57542-57547/2017-CU[DB] - Dated:- 2-11-2017 - Mr. (Dr.) Satish Chandra, President And Mr. V. Padmanabhan, Member (Technical) S/Shri Prabhat Kumar, S S Dabas, S K Pahwa, Awaneet Singh, Advocates for the Appellants S/Shri S Nunthuk, Jt. CDR, R K Manjhi and P Juneja, DRs for the Respondent-Revenue ORDER Per : V. Padmanabhan These six appeals are filed against the order-in-original No. 9/2015 dated 30.4.15. The Directorate of Revenue Intelligence investigated the goods imported in two containers at ICD Tuklakabad New Delhi. Bill of Entry No. 7140 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated documents, without verification of genuineness of the importer. The Bill of Entries were filed on the basis of understanding between these two persons that CHA will be paid double the amount normally charged from clients in view of mis-declaration in both containers. (ii) S/Shri Ajay Sharma, Abhishek Dua as well as Shamit Bhasin joined together and schemed to import prohibited/ restricted goods through dubious means by enticing certain persons through monetary consideration to open proprietary firms which were subsequently used for import of contraband. These three individuals advanced the money for such imports, travelled to China to purchase such contraband by paying cash and get them loaded in containers in such a way that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... market price in India. The assessable value was arrived after permitting allowable deductions from the market price. 4. The adjudicating authority, after due process of adjudication, finalised the show cause notice with the issue of impugned order in which it was ordered as follows: (1) R 22 gas cylinders were ordered for absolute confiscation, (2) The assessable value of goods (other than R 22) - both declared and undeclared - were redetermined and such goods were ordered for confiscation but allowed for redemption on payment of fine, (3) Penalties were imposed on both the importers. (4) Personal penalties were also imposed on various persons who were found involved in the act of smuggling. 5. The present six appeals have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rding Shri Vijay Sharma is sustained. The valuation of goods has been made on the basis of market inquiry. Detailed reasons have been recorded in para 40 of the the impugned order regarding the methodology adopted for valuation of the goods. In the facts and circumstances of the case, we are of the view that the basis adopted for valuation of goods is reasonable and hence is sustained. Since the other goods i.e. LPG stoves have been used for concealing the contraband goods (R 22), these goods are also liable for confiscation as has been done by the adjudicating authority. Hence, the confiscation of the imported goods is upheld. The Redemption Fine and penalties are also sustained. 7.2 Shri Ajay Sharma and Shri Abhishek Dua - Both th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... two persons by the adjudicating authority is fully justified and is upheld. 8 Avtaar Singh Bedi and Tapasvi Singh It has been submitted on behalf of Tapasvi Singh, prop of CHA firm that he filed the import documents as per the details given by the importer. As such, he cannot be held liable for the contraband goods found in the import consignments. Further, it has been submitted that the importers have given letters absolving the CHA of the responsibilities for contents. He denied any connivance in the import of prohibited goods. On behalf of Avtar Singh Bedi, it has been submitted that he merely handed over the import documents to the CHA for filing Bill of Entry and was in no way connected with the present import. The roles pl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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