9911796707
TMI Blog2024 (1) TMI 1124X X X X Extracts X X X X X X X X Extracts X X X X ..... 1962 on the appellant. 2.1 The case of the Revenue, as could be understood from the Show Cause Notice and the impugned Order-in-Original, are that there was an intelligence input that parts of wild animals were being smuggled into India through import by cargo/courier consignments, as a result of which the Officers at Courier Cell, Air Cargo Complex, Chennai appear to have kept special watch over the import of goods from certain uncommon places. It appears that on a random check, three consignments covered under the Airway Bill (AWB) Nos. 2575635333 and 2575635344 arrived by Flight No. EK 0544 dated 25.11.2011 and the Airway Bill (AWB) Nos. 2575635322 arrived by Flight No. EK 0544 dated 27.11.2011 from Sudan were opened. 2.2 M/s. DHL Exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NIL 2. 2575635333 3.00 4.00 3. 2575635344 3.50 3.00 3.2 It appears that the contents of the above consignments were examined by the Wildlife Inspector who was present there, who appears to have opined that the black coloured fibre-like material "could be Elephant Tail Hair" and the sharp, bent hook-like objects "could be Leopard Claws" as well as claws of other animals belonging to the 'big cat' family. 4. It appears that an investigation was conducted, during which time the appellant's letter addressed to the Assistant Commissioner of Customs, Courier Terminal, Meenambakkam, Chennai authorizing M/s. DHL to file declaration on his behalf on the basis of declaration invoice provided by the shipper for clearance of the consignments ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s well, who also revealed the identity of the appellant. 6. From the above, the Revenue believed that the appellant had conspired with the consignor, arranged to raise three commercial invoices all dated 21.11.2011 showing the details of the shipper, consignee, weight, description of goods, number of packages and value as: M/s. Malind Carft Center, Gamhuria Street, Khartoum, Sudan, M/s. K.M.K. Traders, No. 26, Narayana Mudali Street, Chennai - 600 002, 9 kgs., rings, one and 10 USD each respectively, imported 13.5 kgs. of elephant hair and 7 kgs. of leopard claws totally valued at Rs.2.17 crores in the name of M/s. K.M.K. Traders, a non-existent/fictitious company, conned M/s. DHL, the authorized couriers, by posing himself as the consigne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ences of illegal possession and transportation of scheduled wildlife materials, but however, subsequently he was released on bail by the Judicial Magistrate. He has also emphasized that 'Sections 111 (d) (i) (m)' of the Customs Act could not be invoked because he had not rendered the goods liable for confiscation by any act of omission or commission, neither the goods were seized from his possession nor did he deal with the goods in any manner. 8.2 It appears that even M/s. DHL filed its reply through its representative denying any liability to the penalty proposed and also denying their role as a conspirator in the alleged smuggling charges levelled against Mr. J. Kulasekar. 9. The Commissioner of Customs (Airport & Air Cargo), New Custo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "could be Leopard Claws". Before getting into the rival contentions, prima facie, we are clear that the said inspector is not an expert in the field, there is no written opinion placed on record or made available, and nor is there any definite conclusion as to the nature of the consignments in question. There is a mention about the collection of samples in the impugned order from the consignments in question, but however, nothing is placed on record as to the further investigation and the result thereof, if any, by the Revenue. Hence, at the threshold itself, the Revenue has not been able to establish that the goods in question were the same as alleged and the import of which into India was/is prohibited. 13. The appellant, though has den ..... X X X X Extracts X X X X X X X X Extracts X X X X
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