TaxTMI 
TaxTMI 
1994 (6) TMI 55
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....ngka & Co. authorising them to import spare parts covered under the import licence. Bills of entry were filed by the indenting agents along with the licence and other documents for clearance of some of the consignments which were then cleared. In respect of some consignments, bills of entry were filed and the goods were awaiting clearance pending payment of duty by the importers. In some other cases, no bills of entry were filed for the goods which had arrived in October 1987 and the goods were lying in the Calcutta docks and seized by the Customs Department on 22-2-1988 on the ground that they were liable to confiscation. Investigations were conducted in connection with the import of similar type of goods viz. ball bearings by M/s P.K. Himatsingka & Co., during the course of which the premises of the Indenting Agents M/s. Impex International and the premises of Clearing Agent at Calcutta were searched and certain incriminating documents were recovered. Statements of Mrs. Kusum Himatsingka, Proprietor of the firm, M/s. P.K. Himatsingka & Co. Shri P.K. Himatsingka, Chief Executive of the firm, the Indenting Agent, Clearing Agent were recorded from which it transpired that the list a....
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..... 180 cases (4 pallets) - 28300 pcs. Ball and Roller Bearing type 6305 declared value Rs. 57600.00 per m.v. Neu brandanburg, Rot. No. 515/87, line No. 28, Bill of Entry No I-1573 dated 28-9-1987. 84 cases (4 Pallets)- 8400 pcs. Ball and Roller Bearings type 30207, declared value Rs. 42420.00 per m.v. Neu brandanburg, Rot. No. 515/87, Line No. Contravention of 111(d), (m) and (c) of the Customs Act, 1962. Adjudcation Order No. 2/89 125 cases said to contain 25000 pcs. type 6207 ball and roller bearings imported ex-Vishva Prafulla, Rot. No. 592/87 Line No. 63, Total Value Rs. 87,750/-. 306 cases said to contain 30600 pcs. type 30207 ball and roller bearings above 85 mm per indent No. IMP/TTE/28/87 dated 8-4-1987 of M/s. Impex International, Calcutta imported ex. Vishva Prafulla, Rot. No. 592/87 Line No 62, Total value Rs. 1,54,530/-, 90 cases said to contain 21600 pcs. type 30205 ball and roller bearings imported ex-vessel Vishva Prafulla, Rot No. 592/87 Line No. 61, Total value Rs. 81,864/-. Adjudication Order No. 3/89 Sub : Importation of 180 cases (10 pallets) - 28800 pieces ball and roller bearings type 6305 - declared value Rs. 57,600/- per m.v. Fresh Oce....
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....tion of penalty upon her is that she signed forged list of spare parts for Romanian road rollers, which list was substituted for the genuine list attached to the import licence. Learned Counsel submits that she (Smt. Kusum Himatsingka) signed only blank sheets leaving them to be filled up by Rakesh Kumar, the representative of the Financier, under the bona fide belief that only permissible spare parts would be listed out therein and, he, therefore, submits that no offence has been committed by Smt. Kusum Himatsingka and, therefore, the penalty upon her is not justified or in any event only a nominal penalty ought to have been imposed. 5. Learned DR, Shri V.C. Bhartiya highlights the fact that the case of the Department is that of deliberate fraud, perpetrated by the appellants herein and, therefore, the offence is a serious one. He refers to the statement of December 1987 of Shri P.K. Himatsingka (page 107) in which he admits having imported the consignments in question through the Calcutta Port and that though M/s. P.K. Himatsingka were not actual users, the goods would be sold to actual users as per agreement with the PEC and the statement of Smt. Kusum Himatsingka (at page 12....
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....ed to the Licence which indicated description of the items permitted for import, part No., quantity permitted for import, unit cif price and total cif price of the goods. The PEC issued a letter of authority to M/s. P.K. Himatsingka & Co. authorising them to operate thereupon i.e. to place an order on the foreign supplier, to open a L/C, to send payments for the goods, to obtain customs clearance for the same, to store them in the godown, etc. A separate agreement was concluded between PEC and the appellants for import/stock and sale of spare parts for Romanian road rollers against the Licence. The Department has been able to establish that the list attached to the Licence submitted by the appellants along with the bills of entry was not a genuine list - it indicated only Part No. and description without mentioning the limits of quantity or value and the contents of the two lists also did not tally with each other. The signature and stamp of the Deputy Marketing Manager of PEC and the seal of the office of the CCIE had been forged on the list and the fact of forgery has been confirmed by the officers of PEC and CCIE and admitted by Shri P.K. Himatsingka and Smt. Kusum Himatsingka -....