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TMI Blog2023 (9) TMI 312X X X X Extracts X X X X X X X X Extracts X X X X ..... ned order is bad in law and cannot be sustained. The import of Calcium Carbonate was discussed by the appellants with Raj Kumar Kothari and Vinod Lachwani repeatedly, even in the latter s office. Having come to know about the firm M/s. S.D. Commotrade International and Md. Asgar (Proprietor) on receipt of the authorization letter dated 01.10.2012 as early as in the middle of October, nearly two weeks before filing of the Bill of Entry, there is nothing to show by way of measures taken by the appellant as regards subject import vis- -vis their promising role as a Customs Broker. Thus to believe the theory of innocently taken for ride with no mistake at the appellant s end belies complete logic - once having come to know the actual and complete identities of the importer and those brokering the deal viz. Raj Kumar Kothari and Vinod Lachwani and despite that signing of blank documents for shifting of the cargo from the port to the CFS or non-seeking of KYC particulars directly or undertaking appropriate verification, are nothing but a conscious act of omission and commission. Thus, it is quite evident that A.K. Singh by his wilful act, despite being aware of the whole factual ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s filed for the subject import of Calcium Carbonate with the DEPB Group on 01.11.2012 and was assessed on the next day. They add, that, as the clearance of goods warranted ADC s, NOC, they had sent an e-mail on 03.11.2012 at 10.23 A.M to the importer seeking the ADC NOC related papers duly filled alongwith the original copy of the certificate of origin. The appellant submits that in response, vide an email on the very day at 12.45 P.M they received directions to recall the bill of entry. Subsequently, when the goods were examined by the DRI on 05.11.2012 in the presence of Mohammed Asgar, Raj Kumar Kothari and the appellant, they were found to be not conforming with the declaration/description of the goods and were seized being mis-declared goods. 4. We have heard the rival submissions on both sides at great length. It is the submission of the learned advocate that they were not at fault and were bonafidely of the view and acted in good faith. It is their contention, that if at all, their only lapse was handing over of blank documents for facilitating the movement of the cargo trucks from the port to the premises of AL Logistics the CFS. 5. It is an admitted position that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on or around 14th or 15th June 2012. Since that date up to the end of September 2012, the said job was discussed by him two/three times with Mr. Vinod Lachwani and Mr. Raj Kumar Kothari at their office situated at 110A, Muzaffar Ahmed Street, 4th floor, Kolkata-700016. He also stated that during their discussion both Mr. Lachwani and Mr. Kothari always impressed upon him that the item to be imported was Calcium Carbonate but those two persons never mentioned the names of Md. Asgar/S.D. Commotrade International. It was also admitted by him in his statement dated 07.11.2012 that the essential import documents related to the subject job, i.e. Invoice, Packing list, MSD sheet etc. were first handed over to his office staff by Mr. Kothari on 28.09.2012 and then only he came to know that the name of the importing firm was M/s S.D. Commotrade International. Even he knew Mr. Vinod Lachwani and Mr. Raj Kumar Kothari were the main persons and on receipt of the authorization letter dated 01.10.2012 he came to know the name of the proprietor or the concerned importing firm as Md. Asgar. Md. Asgar was brought to his office by Mr. Kothari during middle of October, 2012. Even he admitted that he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all the bill of entry. 8. For better appreciation of the legal position, it would be appropriate to dwell into Section 112 and Section 114AA. The same are thus indicated below: 112. Penalty for importer importation of goods, etc. Any Person,- (a) Who, in relation to any goods, does or omits to do any act which act or omission would render such goods liable to confiscation under Section 111, or abets the doing or omission of such an act, or (b) Who acquires possession of or is in any why concerned in carrying, removing, depositing, harbouring, keeping, concealing, selling or purchasing, or in any other manner dealing with any goods which he knows or has reason to believe are liable to confiscation under Section 111, shall be liable,- (i) in the case of goods in respect of which any prohibition is in force under this Act or any other law for the time being in force, to a penalty [not exceeding the value of the goods or five thousand rupees], whichever is the greater; (ii) in the case of dutiable goods, other than prohibited goods, to a penalty [not exceeding the duty sought to be evaded on such goods or five thousand rupees], whichever is the greate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nment was being discussed with the appellants from the middle of June 2012 and had been so done two/three times in past, finally materializing only during the month of November 2012. Given this factual input, and as a CHA aware of the day to day transactional requirements and clearance practices coupled with their obligations under the statute is sufficient enough to dispel the theory of being fooled and led into the aforesaid innocently. The import of Calcium Carbonate was discussed by the appellants with Raj Kumar Kothari and Vinod Lachwani repeatedly, even in the latter s office. Having come to know about the firm M/s. S.D. Commotrade International and Md. Asgar (Proprietor) on receipt of the authorization letter dated 01.10.2012 as early as in the middle of October, nearly two weeks before filing of the Bill of Entry, there is nothing to show by way of measures taken by the appellant as regards subject import vis- -vis their promising role as a Customs Broker. Thus to believe the theory of innocently taken for ride with no mistake at the appellant s end belies complete logic. In fact, once having come to know the actual and complete identities of the importer and those brokerin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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