9911796707
TMI Blog2022 (4) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant alongwith the statement of Sh. Sinder Pal, Sh. Rakesh Kumar and Others, it is evident that this appellant have knowingly connived for money with Sh. Sinder Pal and Sh. Abhishek Gupta and others, in the export of prohibited goods, non-basmati rice, by resorting to mis-declaration and fraud. Further, admittedly in the course of various statements recorded on different dates from this appellant he has admitted the modus operandi and have stated in detail the modus operandi as well as the amount of remuneration he was getting from Sh. Sinder Pal, which leads to the conclusion that he had connived with Sh. Sinder Pal and Sh. Abhishek Gupta in the export of prohibited goods for money. The penalty imposed upon him but in the facts and circumstances reduce the penalty from ₹ 8 lakhs to ₹ 4 lakhs. So far the retraction is concerned before the Court of Duty Magistrate, the same is not of much consequence as the appellant have admitted the misdoing in his various statements recorded on various dates and such statements are supported by co-accused and also corroborated with the live consignment for export, intercepted, and forgery noticed by the Customs Officers to whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the containers which have been given let report order from ICD, Tughlakabad were called back from Port - Nhava Sheva and on examination where found to contain non-basmati rice instead of declared goods sanitaryware and gas regulators. Accordingly, these were also seized. 5. Representative samples were drawn from the said containers and got tested from the Directorate of Marketing Inspection, Regional Agmark Laboratory. The sample did not conform to the standards prescribed in basmati rice (export) Grading and Marketing Rule, 1979 and did not conform to requirement of length and length/ breath ratio as per the DGFT Notification No. 55(RE-2008)/2004-2009 dated 05.11.2008. As per DGFT Notification No. 39(RE-2007)/2004-2009 dated 15.10.2007 export of non basmati rice falling under tariff item 1006 is prohibited. 6. The goods contained in two containers bearing No. CAXU3149603 and No.CRXU3197102 covered under two Shipping Bills No. 2413596 and No. 2413591 both dated 03.02.2011 respectively were filed by Sh. Rakesh Kumar on behalf of Sh. Abhishek Gupta owner of M/s C. L. International by using fraudulently the IEC of M/s HSIL and by declaring goods as Sanitary Ware . Furthe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... name of the Central Excise Officer and name of Range, Division, etc. Further stated that on receiving the information of detention of the containers from Sh. Rakesh Kumar, he got suspicious and destroyed the fake Central Excise rubber stamp by throwing them in the drain. Also stated that documents pertaining to shipments cleared earlier were lying in his office at New Delhi. Further, stated that he was involved in freight forwarding of seven containers seized by the Customs. Also stated that he has been fraudulently using the IEC code of M/s V. G. Plastics Pvt. Ltd., and M/s HSIL for the purpose of fraudulent export of rice by mis-declaring the same as sanitaryware etc., under similar modus operandi. He also exported rice in the name of M/s GPR Exports Pvt. Ltd., Also stated that he has already exported 17-18 consignments under the same modus operandi for Sh. Sinder Pal during the last 25 days i.e. January, 2011 onwards. Further, stated that Sh. Sinder Pal used to pay him ₹ 35,000/- per container and the overall payments he use to get from Sh. Sinder Pal of ₹ 1.25 lakhs per container which included freight and transportation. It was also stated that Sh. Sinder Pal was a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is further stated that he has hired the services of Sh. Rakesh Kumar and was paying ₹ 15,000/- per shipping bills for export clearance. As per his knowledge Sh. Rakesh Kumar had arranged export clearance through CHA M/s Neptune Cargo Movers Pvt. Limited. 8. Statement of Sh. Rakesh Kumar was also recorded on 05.02.2011 wherein he, inter alia stated that he had joined M/s Toshnek International in the year, 2008 and they were engaged in custom clearance and forwarding work. Further stated that he was assisting M/s Toshnek International for completing the custom clearance work for the last two months. The documents for which were given to him by Sh. Rakesh Dhamir and on the basis of such documents he filed the shipping bill either through M/s Neptune Cargo Movers and Ms. R. P. Kapur, both CHA. Further he was also signing the annexure(s) to the shipping bill and also stated that the stuffing of non-basmati rice by misdeclaring was in the knowledge of Sh. Rakesh Dhamir. Further, stated that since the export of non-basmati rice was prohibited under import export policy, the IEC numbers of M/s V. G. Plastics Pvt. Limited and M/s HSIL were being used to export the rice without ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that he has purchased all items in cash and did not obtain bills for purchasing, nor remember the name of the supply company. He only looks after the work pertaining to his company and have nothing to do with purchase or export of goods. Further, stated that he has godown in Alipur and came to know few days back that his godown has been seized by the Customs; further stated that non- basmati rice stored in his godown have been purchased in cash without any bill. This was purchased for wholesale business as there was a rumour that exports of non-basmati rice is going to be allowed. Further, he stated that he does not know the CHA nor he has authorised Sh. Rakesh Dhamir or CHA for exporting his goods. Further, stated that he has no knowledge of export of goods in Container No. HDMU2629870. Nor he gave any documents to Sh. Rakesh Dhamir for exporting the goods. 10. Statement of Sh. Sinder Pal was again recorded on 20.06.2011 wherein he inter alia stated that he exports basmati rice from his firm namely M/s Kohinoor Kichen Trading Co.; they also do local trading of non-basmati rice. Further, stated that he does not manufacture gas regulator and sanitary ware, and same were purchase ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ansal was summoned and appeared before the Officers on 13.07.2011 and inter alia admitted his relationship with Sh. Sinder Pal and further reiterated that the brief case recovered from his residence was handed over by Ms. Suman Preet wife of Sh. Sinder Pal on the night of 22.02.2011, stating that the brief case containing costly items and may be kept safely; he has having cordial relationship with Sh. Sinder Pal accordingly he has kept the brief case for safety purpose. That from the brief case stamps of Central Excise Officers, election commission identity cards of Sh. Sinder Pal and Ms. Suman Preet, PAN number of M/s GPR Exports Pvt. Limited and PAN number of Kohinoor Overseas, PAN number of M/s Shree Balaji International, PAN number of Ms. Suman Preet, PAN number of Sh. Sukhjinder Singh two photographs of Sh. Sinder Pal, one photograph of Sh. Sukhjinder Singh and passbook of Sh. Sinder Pal pertaining to State bank of Patiala, thus, this appeared to Revenue that brief case was handed over by Ms. Suman Preet to Sh. Ashish Bansal. 12. Sh. Sinder Pal denied the ownership of non-basmati rice seized by the Customs at Port meant for export, Sh. Rakesh Dhamir was again summoned, who ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls in the name of M/s HSIL Ltd., through his firm, the shipping bills were filed online by Sh. Ajuhurul Islam, G Card holder of his firm. Further, stated that he did not have any direct contact with M/s HSIL; one Sh. Anant Kumar, Prop. of M/s Shivam Logistics requested him to file the shipping bill in respect of factory stuffed container of M/s HSIL. As he verified the IEC of M/s HSIL on DGFT website and found the same in existence, and have further received the photocopy of factory stuffing permission. Sh. Anant Kumar informed that he had got the paper/ documents through M/s Toshnek International Forwarders. However, he does not know Partner of M/s Toshnek International Forwarders. That towards satisfaction of KYC norm, he had verified the particulars of the exporters from DGFT website. Sh. Ajuhurul Islam, G Card holder was also interrogated and in his statement he stated that he has filed shipping bill on the basis of information and documents provided by Sh. Rajinder P. Kapoor, CHA; further stated that he was not aware as regards the mis-declaration with regard to the goods being exported. 14. Statement of Sh. K.S. Pandiyan, Manager of M/s Neptune Cargo Movers Pvt. Ltd.,- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sh. Sinder Pal and Sh. Abhishek Gupta are involved in the illegal export of non-basmati rice (prohibited goods) and Sh. Rakesh Dhamir and Sh. Rakesh Kumar have knowingly connived in unlawful activities and thus abeted in forging the Central Excise documents, affixing fake seal and fraudulently using the IEC code of others form with intent to aid and abet export of the prohibited goods. Thus, these persons were aware of the violation and were intentionally and knowingly involved in the act of smuggling. Accordingly, this appellant alongwith Sh. Sinder Pal, Sh. Abhishek Gupta, Sh. Rakesh Kumar, Sh. Rajinder P. Kapoor and M/s Naptune Cargo Movers Pvt. Ltd., were required to show cause as to why the prohibited goods (non-basmati rice) should not be confiscated under Section 113 of the Customs Act and further penalty was proposed under Section 114 of the Customs Act on Sh. Sinder Pal and Sh. Abhishek Gupta, Sh. Rajesh Dhamir and Sh. Rakesh Kumar. Further, penalty was proposed under Section 117 on the two CHAs M/s Naptune Cargo Movers Pvt. Ltd., and Sh. Rajinder P. Kapoor. This appellant and others have contested the show cause notice, vide order-in-original dated 20.03.2012, the non- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that it is not the case of demand of duty from this appellant under Section 28(4). Accordingly, I hold that the issue of jurisdiction is not involved and the show cause notice have been rightly issued on the allegation of violating the provisions of the Customs Act including bringing of the prohibited goods in the customs area, for export, by resorting to mis-declaration. From a conjoint reading of the statements of this appellant alongwith the statement of Sh. Sinder Pal, Sh. Rakesh Kumar and Others, it is evident that this appellant have knowingly connived for money with Sh. Sinder Pal and Sh. Abhishek Gupta and others, in the export of prohibited goods, non-basmati rice, by resorting to mis-declaration and fraud. Further, admittedly in the course of various statements recorded on different dates from this appellant he has admitted the modus operandi and have stated in detail the modus operandi as well as the amount of remuneration he was getting from Sh. Sinder Pal, which leads to the conclusion that he had connived with Sh. Sinder Pal and Sh. Abhishek Gupta in the export of prohibited goods for money. 23. Accordingly, I confirm the penalty imposed upon him but in the facts ..... X X X X Extracts X X X X X X X X Extracts X X X X
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