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TMI Blog2018 (9) TMI 1677X X X X Extracts X X X X X X X X Extracts X X X X ..... elied upon the said test reports solely, but have made further investigations also. As a result, it was found that the goods in question were imported in India by Indian Potash Ltd. for use by farmers as fertilizers. These goods have been supplied by IPL to their fertilizer dealer on subsidized rates, fixed by the Government for farmers - As such it gets established beyond doubt that what was purchased by the appellant from M/s.Lalita Prasad Sons was nothing, but MOP, fertilizer grade, the export of which is banned in India. Export of such MOP is admittedly banned inasmuch as the same was being supplied at subsidized rates fixed by Govt. of India and was meant for Indian farmers at a subsidized price. The appellants have procured the same at that subsidized price only from M/s.Lalita Prasad Solns and illegal export of the same, for personal gains by the appellant, at the cost of the farmers of the country and exchequer, become a serious offense punishable under the law - absolute confiscation upheld - Penalty of ₹ 50.00 Lakhs imposed on the appellant. Appeal dismissed - decided against appellant. - APPEAL No. C/639/2011-CU[DB] - Final Order No. 72296 / 2018 - Date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... received from both the laboratories, the goods were found to be Muriate of Potash (herein after referred as MOP), of fertilizer grade. The said Laboratory found the percentage of K2O in the test reports as more than 60%. As per IS 2779-1980, Indian Standard Specification for MOP Fertilizer grade, issued by the Bureau Of Indian Standard, the requirement for Potassium Chloride fertilizer grade should be minimum 60% of Potash content(as K2O) , percent by mass. As such in the light of the above Indian Standard Specification the goods were found to be MOP Fertilizer grade, the export of which is restricted. As per Notification No.3/2009-2014 dated 27.08.2009 issued by DGFT, the export of MOP is restricted and is only permitted with the prior permission of the Department of Fertilizer, by direct importers of MOP out of the quantity of imports made during last 6 month subject to certain conditions enumerated therein. As such in the light of the test reports received by the Revenue and in the light of the fact that the appellant is not importer of MOP and as such export by him is restricted, Revenue undertook further investigations. 5. During the course of further investigation, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods were sold by M/s Lalta Prasad Vaish Sons to the appellants were also put to search wherein the transporter admitted having transported the MOP to the appellant‟s premises. The go-down where the said goods were offloaded were also visited and the statement of the owner of the same, Shri Bhagmal, was recorded wherein he deposed that the go-down has been given on rent to Shri Sikandar alam to store potash Khad. The premises were also being used by the Tenant for repacking of potassium chloride in new bags and the old bags were being sold by him to Kabadi. He also identified the old as also the new bags, which was dispatched through containers. During the course of further investigation statement of Shri Lalit Gupta, forwarding agent, was also recorded, admitting that he was working for M/s Vision Minerals Energy. 7. On the basis of the result of the investigation, Revenue entertained a view that the appellant has attempted to export MOP of Fertilizer grade which is a restricted item for export and the same was purchased by them on subsidized prices fixed by the Government for farmers and the same was being repacked by them as OWC to hide the actual identity of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er on subsidized rates, fixed by the Government for farmers. As per the Fertilizer Control Order, the fertilizer-wise detail specification has been fixed and no fertilizer, not meeting the said specification can be sold in the country for agriculture purpose. The said goods imported by IPL and supplied to its authorized dealer i.e. M/s.Lalita Prasad Sons were meant for further use by the farmers. M/s.Lalita Prasad Sons have sold the goods in question to the appellant under the cover of their invoice indicating the goods as MOP. As such it gets established beyond doubt that what was purchased by the appellant from M/s.Lalita Prasad Sons was nothing, but MOP, fertilizer grade, the export of which is banned in India. 11. Not only that, the investigations made from the owner of the godown also revealed that further packing activities were being undertaken by the appellant at the said godown with a mala fide intent to evade the real identity of the goods. Further the appellant has not been able to produce any evidence to show the purchase of OWC Chemical, which was declared by them on the exported bags. In the absence of any evidence to show purchase of OWC Drilling Chemical Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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