TaxTMI 
TaxTMI 
2000 (10) TMI 496
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....ouse in the basement of the premises of M/s. B.T. Agencies and from the residence of Shri S.S. Bindra, Managing Director of M/s. B.T. Agencies on 13-2-98, with option to redeem the same on payment of fine of Rs. 10 lakhs and imposed penalties as under on the following persons : 1. M/s. B.T. Agencies Rs. 5 lakhs 2. Sh S.S. Bindra, M.D. Rs. 3 lakhs 3. Sh Lakhjit Singh Bindra Rs. 50,000/- 4. Sh A.K. Sharma, Employee Rs. 50,000/- 5. Sh P.K. Jain, Employee Rs. 50,000/- 6. Sh Assad Moin Khan Rs. 50,000/- 2. The brief facts of the case are that on 13-2-98, the Customs Preventive officers searched the residence of Shri S.S. Bindra, Managing Director of M/s. B.T. Agencies Pvt. Ltd. and re....
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....o be sent to the Embassy. That diplomats used to sign transport permits in token of having received the goods; that he used to take the Indian currency equivalent of the foreign currency from Shri Bindra and deliver the Indian rupees to the diplomats. He also stated that Shri Assad Moin Khan used to sell the goods to Shri Virmani, Manjit Singh Bains and 2 others. Shri Ashok Kumar Sharma corroborated the statement of Shri Pradeep Kumar Jain in respect of clearance of goods for diplomats and diversion for sale to open market. The Department also recorded the statement of three purchasers who stated that they had purchased foreign liquor etc. from Shri Pradeep Kumar Jain. 4. Accordingly a show cause notice was issued to all the persons....
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....alf of Afghanistan Embassy. We therefore, reject the defence in respect of these goods. 7. Regarding the goods from the residence of Shri S.S. Bindra, the plea of the appellants is that these belonged to Ambassador of Cuba who had kept the goods with M/s. B.T. Agencies as she was going to Nepal and after returning from Nepal, she requested that the goods be brought to the residence of Shri S.S. Bindra from where she would collect them, as her residence was close to Shri S.S. Bindra's residence. We find that in this case also, no Green Bill of entry has been produced to co-relate the seized goods with goods purported to have been cleared for the Cuban Ambassador. We therefore, reject the appellants' defence in respect of these goods.....
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....Rule 3(1)(d) of the Foreign Trade (Exemption from Application of Rules in Certain Cases) Order, 1993 issued in exercise of the power conferred by Section 3 read with Section 4 of Foreign Trade (Development and Regulation) Act, 1992 has been contravened, since goods imported without payment of duty and without import licence, have not reached the privileged persons i.e. diplomats. We agree with these findings in view of the fact that the appellants have not established that the goods seized from the office premises of M/s. B.T. Agencies and seized from the residence of Shri S.S. Bindra were cleared for use of diplomats, were returned by Embassies for safe custody by M/s. B.T. Agencies. The statements of the noticees also clearly brings out t....