9911796707
TMI Blog2023 (8) TMI 951X X X X Extracts X X X X X X X X Extracts X X X X ..... at the Courier Terminal Chennai Airport. Shri Vijay, who is the custodian, submitted a statement showing the courier wise break up of the 58 pieces. It was found that 34 pieces of courier parcels were booked through M/s.UPS Jet Air Express Pvt. Ltd. The parcels were scanned in the presence of Mr. Naveen Kumar, the appellant in appeal No.C/40623/2017. On detailed examination, it was found that images in the scan did not match with the declarations made. The shipper of two consignments covered by air way bill was found to be M/s.JRG TECH Pte Ltd. Singapore and the consignee in India was shown as Mr. Gauri Nandanam, Tiruvallur Chennai. As per the invoice cum packing list, the cartons were declared to contain 50 nos. of Booklets, 10 nos. of Cables and Accessories and 50 nos. of Printing sheets with a total value of 840 SGD (INR 36800). No specific import documents towards import of the said goods (bill of entry) were filed in respect of the airway bills. On opening and examining the cartons it was fond to contain 10 nos. of Sony High Definition Digital Video Cameras without battery and accessories, 203 nos. of "Titan" branded watches of various models and 10.475 kgs. of 22 carat gold ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e consignment. Sri Naveen Kumar was arrested on 28.01.2013 and remanded to judicial custody. Subsequently, he was released on bail. 4. Statement of I.S. Narayanan, General Manager of M/s.UPS Jet Air Express Pvt. Ltd. as well as the statement of Sri Kannan and others were recorded. Sri Kannan appeared before the officers and the statement was recorded on 15.05.2013 and on various other dates where he stated that he joined DPEX Worldwide in 1999 as field staff and was promoted as Operation In-charge and became Manager in the year 2001. He looked after courier clearances and he joined Air Bridge Express in 2004. He stated that the consignment booked in the name of Sri Gauri Nandanam was given to him for clearance by one Sri Ganesh and he met Sri Ganesh in October 2012 when he went to purchase a camera etc. for him through one Sri Durai. It is stated by Kannan that Sri Ganesh is the son-in-law of Sri Durai and he knew Sri Durai for the last 5 years. Sri Durai used to get him electronic goods at cheaper rates and Sri Durai also dealt with second hand cars. Sri Kannan stated that he met Sri Vijay, son of Sri Durai two years back in Singapore for purchase of computers and other electroni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d from him. These statements were forcibly recorded and are not voluntary. In the impugned order, it is alleged that Sri Naveen Kumar had clandestinely cleared high value electronic goods and had smuggled gold jewellery. It is also alleged that Naveen Kumar had entered into a conspiracy arrangement to smuggle gold jewellery and high value electronic goods in collusion with Sri Durai, Ganesh, Vijay Anand and I.C Kannan. The Ld. Counsel argued that Kannan has only admitted that he knew that some electronic goods were concealed in the consignment. It is submitted that Sri Naveen Kumar and Sri Kannan were under the impression that there were only documents and electronic goods in the consignment and was not aware that gold jewellery was concealed. Sri Kannan and Naveen Kumar did not know the actual description of the imported goods in the consignments. There is no knowledge about the fact that gold was being smuggled and therefore huge penalty imposed is not sustainable. It is argued by the Ld. Counsel that in the case of Vishnu Kumar Delhi Vs CC 2010 (260) ELT 365 (Del.) it has been held that to sustain charge of abetment the ingredients of Section 107 Indian Penal Code has to be esta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the surveillance and interference by the D.R.I officers. Sri Naveen Kumar & Kannan had formed a plan for clearance of undeclared goods in a very clever manner by changing the import manifest in the computer office system of the authorized courier service and thereafter producing the false manifest at the courier terminal for clearance of the goods. It was Naveen Kumar who was in-charge of the clearance of the goods on behalf of the authorized courier at the courier terminal of the airport. The said Naveen Kumar has admitted making changes in the office system so as to make it appear that the consignment contain documents in order to get the goods cleared without being scanned and detected by the customs authorities. So also, it has been admitted by Sri Naveen Kumar that it was Kannan who had introduced him to Sri Ganesh and others. None of the consignees in whose name imports were made were traceable. The appellants have thus fabricated the documents by giving false address of consignees and also importing undeclared goods. Sri Kannan and Sri Naveen Kumar have been operating hand in hand to clear the goods for making illegal gain for themselves, the penalties imposed are legal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngly or intentionally makes, signs or uses, or causes to be made, signed or used, any declaration, statement or document which is false or incorrect in any material particular, in the transaction of any business for the purposes of this Act, shall be liable to a penalty not exceeding five times the value of goods." 14. As per the said section, if the person knowingly or intentionally makes, signs or uses, any declaration, statement or document which is false or incorrect in any material particular, in the transaction of any business under the Customs Act is liable for penalty. In the present case, the role of Sri Naveen Kumar in presenting false documents for getting the clearance of the undeclared goods is established beyond doubt. He has admitted that he used to delete the details of the airway bills in the office computer and prepare false import manifest and present the same before the customs authorities for clearance of the consignment. Further, in the present case, the whereabouts of the consignee were not traceable. On investigations, it was revealed that there is no such person in the given address. These are nothing but paper transactions. The imports were made only for ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
