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TMI Blog2019 (5) TMI 980X X X X Extracts X X X X X X X X Extracts X X X X ..... kages said to contain Readymade Garments in baggage, said to be export to Khartoum (Sudan). It was found that the value of the export goods was overstated with a view to obtain more drawback and there was misdeclaration of quantity also. The said goods were presented for export while Shipping Bills filed by M/s. Krazee Enterprises, M/s. Galaxy Pet Packaging Systems and M/s. Mak Overseas under 10 Shipping Bills filed through the CHA i.e. Shree Samudhri Enterprise. Investigation conducted by way of market survey confirmed that the value of the goods was inflated. A show cause notice proposing to confiscate the impugned goods total value 14,33,548 (as against the declared value of Rs. 61,99,020) and seeking to impose penalty on different perso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay). Jayantilal Thakkar & Company V/s Union of India, ii) 2000 (199) ELT 711 (Tri Bangalore); Vaspar Concept (P) Ltd. V/s Commissioner of C.Ex Bangalore. iii) 2004 (166) ELT 255 (Tri Del); C.C.Ex. Ghaziabad V/s Dabur India Ltd; iv) 2005 (180) ELT 489 (Tri Bangalore); Volvo India Private Limited V/s. CC Chennai. v) 2012 (275) ELT 582 (Tri. Mumbai) Saurabh Organics Pvt Limited. 2.1. Learned Counsel for the appellants, Shri Dilip Hemrajani, partner of Saikrupa Clearing Agency, submitted that the adjudicating authority has failed to appreciate that the export documents were neither prepared by him nor were prepared in his presence; his role was only limited to bringing the consignment from different shops to M/s Patel Air Freight. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lised. Though, he has no role in the inflation of the prices of export goods. The Learned Adjudicating Authority failed to appreciate the fact that in his statement Shri Rakesh Desai employee of Khash Export has stated that they prepared the documents at the behest of Prakash Golatkar; as the adjudicating authority has not appreciated the facts of the case and circumstances in a proper manner penalty imposed on him needs to be set aside. 2.5. All the Counsels have in addition have submitted that the fact that goods are purchased from different shops and that foreign exchange is realised is not denied by the investigation. The only allegation was that the value of the goods was inflated to get higher Drawback. Persons penalised had no role ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ight payable and the manner in which extra drawback can be obtained, though she claimed ignorance; actual movement of goods was done by her company. She was being briefed by Dilip Hemrajani about the developments, therefore, it cannot be said that she has acted just as a Freight Forwarder. 4.3. In respect of Shri Santosh Mishra, Learned Commissioner recorded that on going through statement it is apparent that Shri Santosh Mishra has arranged the IEC of M/s Galaxy Pet Packaging Systems and he was knowing that the goods would be exported in the name of said IEC through Shri Ibrahim. On the submission of Shri Santosh Mishra that Shri Yadav has not been penalised, Learned Commissioner had given finding that the guilt of Shri Mishra is not miti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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