TaxTMI 
TaxTMI 
2001 (9) TMI 400
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.... imported two consignments of Gallnuts vide container no. GSTU-238558-7 and GSTU-249531-0 declaring the value @ 375 USD PMT. The importer filed Bill of Entry No. 101678 dt. 06-01-2000 through their CHA. M/s. R.B. Ramnath Lambah & Sons Pvt. Ltd. (CHA No. 11/692) for the clearance of Container No. GSTU-238558-7. The goods were assessed as declared. The goods were assessed at Rs. 2,68,889.19 and duty was paid on Gallnuts amounting to Rs. 44,367/-. Thereafter the goods were examined and customs out of charge for clearance was given. 3. In the meantime, on specific information the Officers of Directorate of Enforcement, Mumbai intercepted and re-examined the aforesaid container under Panchnama on 11-01-2000. The said container was found to....
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....ded under Section 39 and 40 of FERA 1973. 7. Shri Sureshchand Agarwal, Proprietor of M/s. Agarwal Trading Co., Jaipur in his statement recorded under Section 40 of FERA 1973 on 20-1-2000 inter alia admitted that as per panchanama dt. 11-01-2000 the container no. GSTU-238558-7 contained 90 bags of Gallnuts and 267 bags of Almond Kernels, which were found instead of 357 bags of Gallnuts, declared. This container was imported from M/s. Bombay Food Stuff, Dubai, that another container had also been imported. He further stated that in winter season the demand for Almond Kernels is very much heavy. As per discussion with Shri Shaikh Salam Mohammad of M/s. Bombay Food Stuff the later suggested that the bags of Almond Kernel could be imported....
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....35 kgs. and totally valued at Rs. 19,62,590/- (assessable value) and 72 bags of Gallnuts weighing 3240 kgs. totally valued at Rs. 53,811/- (assessable value) the total duty calculated was Rs. 10,11,616/-. 12. Based on the investigations conducted by the Officers of the Customs a Show Cause Notice SG/Misc-27/DC/2000/SIIB (Import) S/10-9/BSH/2000/SIIB (Import) dt. 07-07-2000 was issued to (1) Shri Agarwal Trading Co., Jaipur, (2) Shri Sureshchandra Agarwal, (3) Shri Arun Kumar Gupta of M/s. R.B. Ramnath Lambah (CHA) (4) Shri Pawan Vijan, Docks Clerk of M/s. R.B. Ramnath Lambah (CHA). 13. Prosecution against Shri Sureshchand Agarwal has already been launched under Section 135 of Customs Act, 1962 before the Hon'ble Chief Metropolit....
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....t the Applicant was willing to pay this additional amount also but prayed that the same may be adjusted from the sale proceeds realised. 20. The Learned Advocate submitted that considering the fact that they made a full and true disclosure, it is requested to grant immunity from penalty and fine. They were aware that since prosecution has already been launched by customs they would not be eligible for any immunity; however, they pray for immunity from prosecution under the FERA that may be contemplated by the Enforcement Directorate. 21. The Revenue, Commissioner of Customs (Import) Mumbai, was represented by Shri Sharad Meshram, Appraiser, SIIB (Imports). 22. The Revenue submitted that the instant case is of misdeclaratio....
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.... the Applicant has sought for waiver of interest in the Annexure 'D' to the application made before the Commission. 27. To a specify query raised by the Commission, whether separate proceedings have been initiated under FERA? It was pointed out by the Revenue that a Show Cause Notice has been issued by FERA dt. 29-06-2001. 28. The Commission has gone through the case records, the submissions made by the Applicant and the Revenue. The Applicant has co-operated with the Settlement Commission and has made a full and true disclosure. The Applicant has conceded at the time of hearing to the mistaken calculations of duty by the Revenue. The Commissioner (Investigation) in course of his findings has observed that the duty calculated by....