9911796707
TMI Blog2022 (10) TMI 443X X X X Extracts X X X X X X X X Extracts X X X X ..... ds describing as floor covering (braided) of man made fiber for availing undue export incentives under Duty Draw back and Focus Product Scheme (in short FPS) by resorting to mis-declaration of description and value. The DRI wrote a letter seeking concerned clearing agents for ensuring detailed examination of exports cargo detained and all other concerned shipment of consignments were thoroughly examined by DRI. The samples out of goods from the consignments were drawn. During the physical verification of the detained goods, it was observed that floor coverings measuring about four square meter weighed approximately 2500 gms were machine made instead of being hand made or braided as were declared in the export documents. 2. With said observ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed representative for the department. 4. Learned Counsel has mentioned that the penalty upon Shri Vaibhav Goel has wrongly been imposed as he is not proprietor of M/s. Goel Enterprises, exporter herein. Documents namely Chartered Accountants' certificate and the signature sheet that has been placed on record are impressed to have been showing that proprietor of the said firm is Shri Krishan Goel. To further support, learned counsel has placed on record certain statutory audit of M/s. Goel Enterprises. It is further submitted that documents are sufficient to falsify the alleged role of Shri Vaibhav Goel. In addition, it is submitted that findings of the Adjudicating Authority below are beyond the scope of show cause notice, as the show caus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rival contentions of parties and perusing the entire record, it is observed and held as follows: From the show cause notice, it is apparent that the goods covered under 15 shipping bills which were detained and later seized on 18.12.2014 and 18.03.2015 and finally got confiscated vide the aforementioned Order-in-Original which has been upheld by the Order under challenge. Further perusal of the table given in the show cause notice reveal that six shipping bills pertaining to M/s. Seguro Traders and nine shipping bills thereof were of M/s. Goel Enterprises. This particular perusal is sufficient to hold that documents i.e. Chartered Accountant's certificate and the signature sheet are not sufficient for setting aside the imposition of penalt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ra, Delhi. On further perusal of the facts arising out of investigation and findings arrived at by the Original Adjudicating Authority, it is observed that Shri Vaibhav Goel was managing and controlling not only his firm M/s. Seguro Traders but also the firm of M/s. Goel Enterprises, the proprietor of later being the grandfather of Shri Vaibhav Goel who was no more in position to run the business of his firm. This fact was stated by Shri Vaibhav himself in his statement dated 29.11.2014. He also admitted in the said statement that record of both the firms were maintained by his own accountant and were kept in his own premises. Further admission is that he only used to deal with CHAs, HLPL Global Logistics Pvt. Ltd for export, and M/s. Air I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on, I do not find any infirmity in the order under challenge, same is hereby upheld. 8. Apart from the discussion with respect to Shri Vaibhav Goel, another aspect that has been brought to the notice that Shri Krishan Goel of M/s. Goel Enterprises had already expired on 6.11.2016 and that the death certificate was also produced before the Adjudicating Authority Below itself. I hold that the confirmation of demand against M/s. Goel Enterprises and imposition of penalty on this firm as well as on its proprietor Mr Krishan Goel should have been abated as proceedings cannot continue against the dead person. The order under challenge to this extent is therefore modified. As the result of entire above discussion, the order under challenge stands ..... X X X X Extracts X X X X X X X X Extracts X X X X
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