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TMI Blog2018 (2) TMI 1270X X X X Extracts X X X X X X X X Extracts X X X X ..... r the respondent ORDER Per B. Ravichandran These two appeals are against common impugned order dated 22.03.2017 passed by the Commissioner of Customs (Preventive), Jodhpur. The main appellant and the second appellant, who is the Director of the main appellant were imposed with a penalty of ₹ 10 lakh and ₹ 5 lakh in terms of Section 114 (i) of Customs Act, 1962. The present appeals are against such penalties. 2. The brief facts of the case are that a shipping bill dated 5.11.2014 was filed by M/s. Bhavya Exports in Air Cargo Complex declaring the export cargo as handicrafts. The goods are subjected to examination and found to contain Red Sanders. Since the export of red sanders is prohibited in terms of Foreign Trade Policy read with CITES, the officers seized the goods and made follow up investigations. On completion of the investigation, proceedings were initiated against the various persons including the present appellants proposing confiscation of seized goods and for imposition of penalties on them. These two appellants, now in appeal, were held to be involved in export of red sanders/articles of red sanders using the IEC code of M/s.Bhavya Exports in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ard both the sides and perused the appeal records. 6. The fact that there was a mis-declared export consignment for which shipping bill was filed by M/s. Bhavya Exports at Air Cargo , Jaipur is not in dispute. This led to further follow-up investigation, the details of which were elaborated in the impugned order. While we are presently dealing with only two of the parties involved in the proceedings, we note that these two appellant s role in such improper exports, present and past have been brought out by cogent and credible evidence recorded by the Original Authority. The main thrust of the arguments by the appellants is that they have legally procured 20 MT from Tamil Nadu and they have dealt with the same as per records. The available as well as disposed quantity of goods will correctly tally with the legal procurement. As such, there is no case against them. We are not in agreement with such assertion. The case cannot be restricted to simple calculation of local procurement and its further disposal. Though the local disposal of such procured items itself was not corroboratively established, we note that the fact of export attempt and the connection of the present appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thened by the fact that Sh. Pushpendra Saini of M/s Bhavya Exports admitted that he did not know the foreign buyers and they had never received any order from the foreign buyer for supply of said goods. Moreover, all the transaction with regard to said goods were actually undertaken and arranged by Sh. Tarun Tyagi and M/s Bhavya Exports/ Sh. Pushpender Saini nowhere appeared the actual owner of said goods and he was just a mask of the real exporter i.e. M/s MCT Delux Honour Industries Pvt. Limited/ Sh. Tarun Tyagi. I also found that Sh. Tarun Tyagi in his statement dt. 10.02.2015 has admitted that he had purchased 5 MT Red sander from PFO Tirupattur Division and again purchased 15 MT of Red Sander from DFO Office Tirrupattur Division; that he got ₹ 1.59 Crore to purchase the Red Sanders from foreign buyer in advance; that he tried to export 450 kg. Red Sander log through ICD TKD vide Shipping Bill No. 2123363 dt. 11.04.2014 and he was apprehended and was issued a show cause notice for the said offence. Further, during search of his premises by Delhi Customs, 3483 kgs. Red Sander was found short. Sh. Tarun has explained the shortage in the written reply dt. 8.3.2017 stati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is statement has also verified the above facts having received this amount and paying it to Sh. Pushpendra Saini and Sh. Pushpendra Saini has accep0ted having received this amount. The amount shown as paid to Sh. Sanjay Yadav @ ₹ 750 per kg. to 810 kg. has been accepted by Sh. Sanjay Yadav in his statements. Further the investigation has found that various invoices which were prepared for the subject consignments of M/s Bhavya Exports in the office of Sh. Sanjay Yadav were scanned and emailed by him to Sh. Tarun Tyagi at his email address [email protected]. Sh. Tarun Tyagi has admitted that the email id belongs to him. In case if he was not concerned with subject exports, there was no need for Sh. Sanjay Yadav to send the said mail to him. In view of the above discussions, I conclude that the allegations against Sh. Tarun Tyagi were not solely based on statements of the various persons but clinching evidences have been produced by the investigation to show the modus operandi executed by Sh. Tarun Tyagi in the fraudulent export of prohibited red sanders articles. He was the master mind in the said exports of the prohibited goods in all consignments and the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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