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TMI Blog2023 (2) TMI 738X X X X Extracts X X X X X X X X Extracts X X X X ..... No (s) 30/2019, 31/2019, 33/2019 to 35/2019 and 28/2019 filed by M's Aditya Investment & Exim Trade Co., M/s Veeaar Fabware Pvt. Ltd., M/s Vedant Trade Impex Pvt. Ltd., M/s Simplex Fabware Pvt. Ltd., M/s Vihaan Infin and Exim Pvt. Ltd. and Shri Suryabhan Eknath Dhurpate, Proprietor of M/s Sanket Overseas are rejected/dismissed." 1.2 In this case, I am concerned with the appeal of Shri Suryabhan Eknath Dhurpate. 2.1 Intelligence was gathered by Directorate of Revenue Intelligence (DRI), Zonal Unit, Ahmedabad indicated that M/s Aditya Investment and Exim Trade Co. (hereinafter referred to as "Aditya" for the sake of brevity), M/s Veeaar Fabware Pvt. Ltd. (hereinafter referred to as "Veeaar" for the sake of brevity), M/s Vihaan Infin &Exim Pvt. Ltd. (hereinafter referred to as "Vihaan" for the sake of brevity), M/s Vedant Trade Impex Pvt. Ltd. (hereinafter referred to as "Vedant" for the sake of brevity) and M/s Simplex Fabware Pvt. Ltd. (hereinafter referred to as "Simplex for the sake of brevity) had fraudulently availed Special Focus Market Scheme (SFMS) benefits, by producing forged House BL and landing certificate, wherein consignee country was deliberately mis-declared b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be imposed on him under Section 114(iii) and Section 114AA of the Customs Act, 1962 separately for his individual role in each of the five firms as cited above. 24. Shri Suryabhan Eknath Dhurpate alias Suresh Matre, Proprietor M/s Sanket Overseas, 4th Floor, 408, Plot No. 61, Sector-11, CBD, Belapur, Navi Mumbai was also called upon to show cause in writing to the Additional Commissioner of Customs; Nhava Sheva-II [earlier Customs (Exports)]. Jawaharlal Nehru Customs House, Nhava Sheva, Tal- Uran, Dist: Raigad. Maharashtra: 400707, as to why: (i) Penalty should not be imposed on him under Section 114 (iii) and Section 114AA of the Customs Act, 1962 separately for his individual role in each of the five firms as cited above." 2.3 After considering the submissions, the matter was adjudicated by the Joint Commissioner holding as follows:- "ORDER (i) I order for confiscation of the goods with total declared FOB value of Rs. 13,38,00,317)-( Thirteen Crore Thirty Bight Lakh Three Hundred Seventeen Only) as mentioned in Column 3 of above Table exported by them under benefit of Focus Market Scheme (FMS), as detailed in Annexures mentioned in Column-7 of above Table of para 21, unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vedant Trade Impex Pvt. Ltd. and M/s Simplex Fabware Pvt. Ltd, under Section 114(). (vi) I impose a penalty of Rs. 25,00,000/- (Rupees Twenty Five Lakh Only) on Shri Ramesh Singh under Section 114AA of the Customs Act, 1962 separately for his individual role in each of the five firms as cited above. (vii) I impose a penalty of Rs. 10,00,000 (Rupees Ten Lakh Only) on Shri Suryabhan Eknath Dhurpate alias Suresh Matre, Proprietor M/s Sanket Overseas under Section 114 (1) and Rs. 10,00,000 (Rupees Ten Lakhs Only) under Section 114AA of the Customs Act. 1062 separately for his individual role in each of the five firms as cited above." 2.4 The order was challenged by the appellant and various other persons before Commissioner (Appeals). Commissioner (Appeals) has by the impugned order dismissed the appeal of the appellant. Appellant has filed this appeal against the penalty imposed on him under Section 114(iii) and under Section 114AA of the Customs Act, 1962. 3.1 I have heard Shri Anil Balani with Ms. Riya Gupta, Advocates for the appellant and Shri S.K. Hatangadi, Assistant Commissioner, Authorised Representative for the Revenue. 3.2 For imposing penalty on the appellant, Jo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S) Therefore, invocation of Section 113(1) is justifiable. From the investigations it is evident that Shri Suresh Matre of M/s Sanket Overseas, who is a forwarder had arranged the containers and booked the consignments to shipping lines, as per direction of Shri Ramesh Singh arranged fake/bogus landing certificates on their company's letter head or printed on the letter head of M/s Wheels & Waves Logistics Pvt. Ltd., as proof regarding the delivery of the goods to the consignees based at Armenia and Azarbaijan. The said landing certificates and House, BLs/Multi Modal transport documents were submitted by the above 5 exporters to the DGFT to claim export benefits Le. SFMS for CIS countries. Thus, in this manner, exporters in connivance with the appellant Shri Suresh Matre of M/s Sankst Overseas hatched a conspiracy for fraudulently availing Special Focus Market Scheme (SFMS) benefits by producing forged House BLs/Multi-modal transport documents and landing certificates, wherein consignee countries were deliberately mis-declared by them for the purpose of availing undue benefit under SFMS. Therefore, conscious role of Shri Suresh Matre of M/s Sankst Overseas in aiding and abettin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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