9911796707
TMI Blog2023 (10) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned proceedings has also been issued on the same address on which were issued the earlier notices including the show cause notice. It is observed that during investigation it was revealed that the address mentioned on both AWB is of the premises belonged to one Mrs. Indu Sharma Statement of Shri Saurabh Sharma son of Mrs. Indu Sharma was recorded under section 108 of the Customs Act, 1962 on 09.06.2015 in which he, interalia, stated that said shop was rented out to Shri Sumeet Jain S/o Shri S.C. Jain, resident of 1480 Sector 21, Gurgaon from October 2013 to May 2014 which belonged to Shri R.K. Grover, resident of C-427, 1st Floor, C.R. Park, New Delhi who vide his statement dated 10.06.2015 stated that he was owner of premises 1480 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e godown of CELEBI, the custodian of import goods, which has been sold as unclaimed and un-cleared in e-auction held by CELEBI on 17 and 18 March 2015, that the machines had gold concealed therein. Pursuant to said information, the said officers, on 25.03.2015, detained both the said machines in CELEBI godown itself vide panchnama of the even date. The machines got unpacked after removal of upper metallic layer and were examined on 06.04.2015 in the presence of the independent witnesses. Some object wrapped in a black adhesive paper was found. It was reveled to be a yellow metal with the inscriptions EMIRATES Gold, gold 1 kg., 999.9, EGO, Sl. No. 280748. From the other machine similarly wrapped three bars of yellow metal with similar inscr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de available to the appellant vide letter dated 03.04.2018. Being aggrieved of the said order, the appeal has been filed thereafter. 4. We have heard Ms. Saksham Garg, learned counsel for the appellant and Shri Rajesh Singh, learned authorized representative for the Department. 5. Learned counsel for the appellant has mentioned he had wrongly been roped into the present investigation, he has no connection with the impugned consignment. No document related to the impugned consignment is available with him. The appellant never received any communication as that of show cause notice or notices of personal hearing nor even the order-in-original. It is only after he received the notice of recovery that he applied for the copy of order unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns, we observe and hold as follows :- The present case is regarding smuggling of 6 kg. gold of purity 999.99 Carat concealed in a machine which was arrived vide Import General Manifest (IGM) No. 562341 dated 28.02.2015 AWB No. 098-76924635 098-76824661 from Hong Kong vide flight No. AI317 dated 28.02.2014. The consignee name on the IGM and AWB is M/s Planet Green Retail with address as Shop No. 6, Sharma Complex, Chattarpur, New Delhi 110 074. This address admittedly belongs to appellant. The investigation was conducted by Customs Dept. and it was found that the said address i.e. Shop No. 6, Sharma Complex, Chatterpur, New Delhi 110 074 is the registered address in the IEC of the Appellant, M/s Planet Green Retail and the addres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mises of Sh. Sumeet Jain the Prop. of appellant at any time. 9. The above facts it stands clear that the circumstances under which the said six gold bars each weighing 1 kg. were recovered from two machines imported in the name of fictitious and non-existing firm i.e. M/s Planet Green Retail and that none came to claim the said consignment despite that the CELEBI issued a notice for hearing are suo-moto sufficient to accept that the gold has been smuggled getting concealed in two machines imported from Hong Kong. 10. It is apparent from the statement of Manager CELEBI dated 22.04.2015 that he looked after the disposal of un-claimed and un-cleared consignment of cargo; that their system automatically generated the report of un-claimed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ional, Ground Floor, Yuet Kwong Buildings, 34, Fui Kok Str., Isuen Wan, Hong Kong and consignee in both the AWBs was M/s Planet Green Retail, Lower Ground Floor, Shop No. 6, Sharma Complex, Chattarpur, New Delhi 110 074 and that the value of the consignment was declared as NVD means No value declared. 12. We observe that the appellant did not respond to the said CELEBI notice it did not respond to the show cause notice issued under Section 124 the appellant also fail to respond three notices of personal hearing where after the impugned order was passed ex-parte. 13. We also observe that the recovery notice which is mentioned to be a source of knowledge to the appellant about the impugned proceedings has also been issued on the same ..... X X X X Extracts X X X X X X X X Extracts X X X X
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