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TMI Blog2022 (4) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... ne side 'house brand premium quality rice white ponny' and on the other side PAR boiled white ponni M/s KNP Trading Pte. Ltd., (Surya Trading ENTs Pte. Ltd.,). 3. On further information that non-basmati rice was being fraudulently exported by using the IEC of M/s HSIL Limited (formerly Hindustan Sanitary Ware and Industries Limited) and by M/s GPR Export Pvt. Ltd., under the following shipping bills:- Sl. No. Name of the party on which name the SB has been filed S. B. No. & date Container Number Date of Rail-out 1 HSIL Ltd., (formerly Hindustan Sanitary Ware & Industries Ltd.,) 2413596 dt. 03.02.2011 CAXU3149603 05.02.2011 2 -do- 2413591 dt. 03.02.2011 CRXU3197102 05.02.2011 3 -do- 2402258 dt. 02.02.2011 HCIU2107936 05.02.2011 4 GPR Exports Pvt. Ltd., 2402261 dt. 02.02.2011 HDMU2629870 06.02.2011 4. Thus, 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 containe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upervision loaded rice in the empty containers sent by him and thereafter the containers were sealed by using fictitious seal of Central Excise, so as to ensure that the containers are not examined again by the Customs. Further, stated that he used to prepare fictitious export documents by using forged rubber stamp of Central Excise and also forged the signature of the official(s). He has done this forgery in full awareness and understanding that the same is in violation of law. This forgery was made deliberately to make some easy money. He was aware that normally the containers which are factory stuffed and sealed by the Central Excise Officers, are not subjected to customs examination at the port. Further, stated that the fictitious rubber stamp of Central Excise were got made by Sh. Sinder Pal who also provided the other details like the 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 lyi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rector of M/s GPR Export Pvt. Limited. Further stated that he himself paid all the charges like transport freight, terminal handling charges, ocean freight and other charges from his own account in respect of goods booked in the name of M/s HSIL/ M/s V. G. Plastics Pvt. Limited/ M/s GPR Export. He further stated that he has received nearly Rs. 5 lakhs through bank transfer from Sh. Sinder Pal and the rest amount in cash. Further stated that he has gained Rs. 30,000/- per container after meeting the out of pocket expanses. It was further stated that he has hired the services of Sh. Rajinder P. Kapoor, CHA to clear 5- 6 shipping bills in the name of M/s HSIL, for which he paid Rs. 1,100/- per container. Further stated that he had not informed Sh. Rajinder P. Kapoor about the mis-declaration in the goods being exported. It is further stated that he has hired the services of Sh. Rakesh Kumar and was paying Rs. 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 j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt for grant of anticipatory bail, whereby the Hon'ble Supreme Court in its order dated 09.05.2011 directed that - Sh. Sinder Pal would appear before the concerned officer on 16.05.2011 and co-operate with the investigation but - not be arrested. Thereafter, Sh. Sinder Pal had appeared before the Superintendent on 16.05.2011 wherein his statement was recorded and he inter alia stated that he and his mother are Directors in M/s GPR Export Pvt. Limited, which is engaged in export of general items like gas regulator and sanitary ware to Singapore and Dubai; further stated that he has exported 5 -7 containers but could not recall the name of the company to whom the goods were exported through Sh. Rakesh Dhamir, and used to pay him Rs. 6,000/- per container plus all expenditure upto destination. Further stated 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Customs meant for export, may be due to the reason that both have purchased the rice from the same market. He further stated that he has never taken rent from Sh. Rakesh Dhamir, though Sh. Rakesh Dhamir agreed to give him Rs. 1,000/- per truck. He further stated that Sh. Rakesh Dhamir has lifted all his rice and 53 M.T. of non-basmati rice belongs to him. On being confronted with the statement of Sh. Rakesh Dhamir that the non-basmati rice belonged to Sh. Sinder Pal, which was being exported in the name of M/s V. G. Exports. Further, stated that his wife Ms. Suman Preet has not given any briefcase for storage to Sh. Ashish and thus he disputed the statement of Sh. Aamish. Further, stated that the briefcase recovered from the premises of Sh. Ashish does not belong to him. 11. Sh. Ashish Bansal 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 relation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re, but he associated and connived with Sh. Sinder Pal due to greed. He was saving about Rs. 25,000/- per container. Further, stated that M/s C. L. International belonged to Sh. Abhishek Gupta who also exported non-basmati rice; as per his knowledge Sh. Abhishek Gupta is exporting rice for the last three years through him and further stated that he does not know the type and quality of the rice being exported by Sh. Abhishek Gupta. Earlier also in the year 2009, two containers being exported by Sh. Abhishek Gupta were inspected and samples were drawn, which failed as per test report, the rice was found to be non-basmati rice and thus the rice was not exported. 13. Statement of Sh. Rajinder P. Kapoor, CHA was recorded on 01.04.2011 who inter alia stated that he has filed 15 shipping bills 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 websi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... V. G. Plastic is not registered. He further stated that the documents related to export in the name of M/s HSIL and in the name of M/s V. G. Plastics was not processed by him, and the rubber stamp affixed on the same are forged including the signature. 17. Statement of Sh. Ram Avtar, Driver of Truck No. HR 38M 4688 was recorded wherein he, inter alia stated that on the night of 02.02.2011 he had gone to Bakoli godown to load the empty container and parked the truck near Sai Dharamkanta. Further stated that when the party came to him and took him to the godown where bags were loaded i n the empty container, the godown was stuffed with rice. 18. Sh. Abhishek Gupta, Partner of M/s C. L. International failed to appear inspite of summons issued to him. It appeared to Revenue that 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 wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (197) ELT 301 (Tri.) and in Mehmood Khan - 2002 (140) ELT 97 (Tri.). 20. Learned Commissioner (Appeals) recording the finding that the appellant had evidently involved himself in the illegal export of non-basmati rice and have also admitted his role in so many words in his various statement recorded, and also have explained the details of modes operandi. Accordingly, the appeal was dismissed upholding the imposition of penalty. Being aggrieved, the appellant is before this Tribunal. 21. Learned Authorised Representative appearing for the Revenue relies on the impugned order. 22. Having considered the rival contentions, so far the objection as to jurisdiction of Additional Commissioner (SIIB) to issue show cause notice is concerned, I hold 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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