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TMI Blog2019 (10) TMI 1422X X X X Extracts X X X X X X X X Extracts X X X X ..... de panchnama dated 18.09.2019 at the known address of the respondent, as per the report received from the Deputy Director (CI), DRI, New Delhi. Attempt was also made to serve notice by e-mail dated 09.09.2019 by Revenue to the address on record of the respondent. However, due to some error in the address, the e-mail could not be delivered. The substituted notice has been served, but the respondent has failed to appear, hence the appeal is taken up for hearing with the assistance of learned Authorised Representative for the Revenue. 3. Heard the learned Authorised Representative for the Revenue and perused the records. 4. On the basis of intelligence received by Revenue, Container No. MSKU 9987950 being goods imported by respondent under B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alia admitted the possibility of the mis-declaration. The actual commercial invoice No. 232013A dated 10.06.2013 issued in the name of M/s Saraswati Impex pertaining to bill of entry No. 2404237 was submitted by Shri Chhagan Raj Purohit as per which quantity of different type of fabric was 69358.9 meters and actual value at USD 90266.90 FOB, as against the declared quantity and value of 43713.3 meters and USD 30599.31 CIF respectively. As the goods were found to be mis-declared, the same were put under seizure under Section 110 of the Act vide seizure memo dated 16.07.2013. 6. For ascertaining the actual value of the goods, assistance of Overseas Customs Authority, to conduct necessary enquiry at their end and to furnish export declaratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... indicating dubious nature of declaration made. (iv) Shri Ashok Sharma, Director of CHA company M/s HLPL Global Logistics Pvt. Ltd., stated that they have filed the bill of entry as per the documents provided by the importer. It also appeared that the respondent were importing the fabrics in their own name and selling them without issuing any invoices. Further, it appeared that the respondent was remitting the differential value through other non banking channels in illicit manner. (v) Accordingly, the declared value appeared to be fit to be rejected in accordance with the Customs Valuation Rules, 2007. Further, the goods appeared to be liable for confiscation. 8. The respondent M/s Saraswati Impex was required to show cause vide show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -, with proposal to impose penalty under Section 114A of the Customs Act, 1962. Personal penalty was also proposed under Section 114AA of the Act on Shri Chhagan Raj Purohit and Shri Jitender Purohit - proprietor and penalty was also proposed on shipping line - M/s Maersk Line India Pvt. Limited, under Section 117 of the Customs Act, 1962. 11. Only the shipping line M/s Maersk Line India Pvt. Limited filed reply to show cause notice being written submission dated 15.02.2016, wherein they inter-alia stated that the shipper has booked the full container. In respect of full container load, it is the Universal Shipping Practice that such containers are taken by the shipper from the container line in empty goods condition to their warehouse, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were received back undelivered with the postal remark 'not known and left'. All the notices for personal hearing was also pasted on the notice board in the office of the adjudicating authority. 14. Accordingly, vide impugned ex-parte order against the respondent, proposals in show cause notice was confirmed alongwith order of confiscation. Redemption fine was imposed amounting to Rs. 5 lakhs and for goods imported under Bill of Entry No. 2404237, differential custom duty was confirmed alongwith equal amount of penalty under Section 114A. Further, order for appropriation of the amount of Rs. 35 lakhs deposited during investigation. Similarly, the proposal in respect of M/s Rajhans Exports was also confirmed alongwith penalty of equal amount ..... X X X X Extracts X X X X X X X X Extracts X X X X
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