9911796707
TMI Blog2008 (9) TMI 324X X X X Extracts X X X X X X X X Extracts X X X X ..... against Order-in-Original No.151/2002 dated 22-3-2002, wherein the adjudicating authority has imposed a personal penalty of Rs. 25,000/- under Section 114 of the Customs Act, 1962 on the appellant. 2. The necessary facts that arise for consideration are that on the basis of intelligence, one M/s. Sali Exports, Mumbai was investigated by DRI, Mumbai. During the investigation, it was found that the said exporter M/s. Sali Export has exported goods of FOB value Rs. 3,08,65,957/- and obtained duty drawback of Rs. 47,68,841/- under five shipping bills. The DRI officers searched the residential premises of M/s Sali Exports with others and recorded statement of many persons. On conclusion of the investigation, a show cause notice was issued t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion that the entire impugned order proceeds on the presumption that one Shri Salim Seikh informed the appellant that the goods were over invoiced and were made of cotton fabrics. It is his submission that the said Shri Salim Seikh was also summoned for giving a statement and his statement was recorded, but it was not relied upon by the lower authorities. It is his further submission that the appellant and another Director i.e. Shri S.N. Bhandari were never involved in any of the activity, which resulted in confiscation of the goods meant for export. It is his submission that the entire activity of overvaluing, misdeclaring, change of bill of ladings were arranged and managed by Md. Farooq. It is his submission that the decisions of the Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecorded by the authority, does not indicate any knowledge to the appellant as to the fact that the goods for export were over-invoiced or/and misdeclared. It is also noticed that the statements on record of the appellant are not inculpatory. On the entire perusal of the records arid statements, which have been recorded by the adjudicating authority, it is seen that all the statements indicate that Md. Farooq, Director of Elegant Shipping Company was the main player and was in knowledge of the entire over-valuation and misdeclaration of the goods meant for export. We find that appellant's name never cropped in any statements, which were recorded by authorities. It is in one of the statement of the appellant that, the appellant has stated tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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