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TMI Blog2017 (12) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... rrespondence with shipping line, arranging forged indemnity bond, etc. The KYC documents were submitted to CHA by Inderjeet Singh. The above evidences clearly substantiate the role played by Shri Inderjeet Singh in the smuggling of goods - penalty on Shri Inderjeet upheld. Penalty on H.S. Chadda - Held that: - The investigation by the Department has established that Shri H S Chadha was the mastermind behind the smuggling of goods. He was administratively and financially controlling and supervising the whole scheme of things right from obtaining the IEC in the name of Shivani Industries through Inderjeet Singh. He was found to be closely monitoring all developments in the act of smuggling. He also mislead the department by providing false ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... / BIS certification as required under law, for motor vehicles without declaring them with their correct value with the intent to evade customs duty. Concealment of other contraband / high valued items in the said container was also suspected. The container was allowed customs out of charge after assessment and payment of duty by ICD Tughlakabad. The said container had already been put on hold on 25.06.2014 by Customs Preventive and on examination of the said container, a huge quantity of cigarette and scotch whisky was found concealed behind the motor vehicle tyres as detailed below: S.NO. Name of Goods Brands Specification/ Type Size U ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able for confiscation under section 111 of the Customs Act, 1962. 3. During investigation it was found that the relevant bill of entry was filed by Sh. Suman Kumar Jha, G-card holder of the CHA M/s Rama Kant Sahu on the basis of documents handed over to him by Sh. Malkit Singh, proprietor of M/s Shivani Industries. It was also found that during the examination of the cargo, instead of Sh. Malkit Singh, another person by name Sh. Inderjit Singh was present on behalf of the importer with due authorization. Interrogation of Mr Malkit Singh revealed that 4 more containers were still lying in ICD to Tughlakabad Delhi for which no bills of entry had been filed. Examination of these 4 containers imported by M/s Shivani Industries revealed that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d as follows: i) The declared assessable value of goods covered by all the 5 bills of entry was rejected and the assessable values of goods covered by these bills of entry were re-determined and customs duty demanded on the re-determined assessable value. ii) Goods which were in the nature of prohibited goods (tyres without BIS Mark) were confiscated absolutely. iii) All other goods were confiscated with an option to pay fine and redeem the same which was extended to the importer. iv) Penalties were imposed on Sh. Malkit Singh, proprietor of M/s Shivani Industries under section 114AA of the Customs act. Penalties were also imposed on Sh. Inderjit Singh, H.S.Chadda, Sh. Suman Kumar CHAR, G-card holder of CHA as well as t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not unearthed any evidence to the support the allegation that the CHA firm or the G card holder was in any way involved in the smuggling of goods. There is also nothing on record to show that they were aware of the fact that the containers were filled with contraband in addition to the declared goods. It is also brought on record that the proceedings initiated against the CHA under the CHALR has also been concluded in favour of the CHA. In view of the above we are of the view that there is no justification for imposition of penalty on M/s. Rama Kant Sahu, CHA and Shri Suman Kumar Jha G Card Holder and hence imposed on both these persons are set aside. 11. Shri Pradeep Jain, Ld. Advocate represented Shri Inderjeet Singh as well as Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... seized the laptop and mobile phones of Shri H S Chadha and Inderjeet Singh at the Delhi Airport when they were caught in an attempt to smuggle gold into the country. Scrutiny of the data showed clear evidence of the goods such as cigarettes (with brand name), food supplements and other goods which were later found concealed in the containers for which bill of entry were filed by Shivani Industries. Further, during the course of investigation, it has been established that Shri Malkit Singh, proprietor of Shivani Industries was only a pawn in the smuggling racket who opened an IEC code number at the behest of Shri Inderjeet Singh for monetary consideration of ₹ 20,000/- per consignment. This fact stands established through statements r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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