2014 (5) TMI 714

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....arge quantity of cloves, by mis-declaring as 'chicpeas' were being smuggled into India through one container having NO. EYLU 2126157 and TDRU 2306856 were intercepted. It was found that as per the import General Manifest's (IGM), the importer is M/s. Dhanlaxmi Enterprise (I) who declared the goods as 'Chicpeas'. On examination of the goods, it was found that the cloves were also being smuggled along with the chicpeas. During the course of investigation it was found that Shri Ravi Divecha has asked Shri Dilip Gosalia to get I.EC No. of any firms so that he could import goods in their names. Shri Dilip Gosalia approached M/s Dhanlaxmi Enterprises (I), a IEC holder, who lent their IEC to Shri Dilip Gosalia. During the cours....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....this Tribunal in the case of Shiraz Clearing Agencies P. Ltd. vide order No. A/1157/13/CSTB/C.I dated 15.07.2013, Bashayir - 2006 (206) ELT 541 (Tri. Chennai), Ashwin Doshi - 2004 (173) ELT 488 (Tri. Bom) and the judgement of the Hon'ble High Court of Bombay in the case of CC vs. Kabul Textiles (LLC) - 2006 (206) ELT 1173 (Bom) and pleads that the penalty on the appellant to be set aside. 3.1 On behalf of Shri Ravi Divecha, Shri C.S. Biradar, learned Advocate appeared and submits that in this case it is alleged that Shri Ravi Divecha is the master mind in the import of the above consignment but there is a statement on record shows that he has to get only a commission of Rs. 50,000/-. Therefore, it appears that Shri Ravi Divecha cannot ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the IGM as 'Chic Peas' and the IGM was in the name of M/s. Dhanlaxmi Enterprises (I). Section 2(26) of the Customs Act, 1962, defines who the importer is. As per the said provisions, the importer is who files the Bill of Entry for importation of the goods and who claims the owner of the goods. Admittedly, in this case no Bill of Entry has been filed and nobody claimed to have imported the goods, although the findings of the adjudicating authority state that Shri Ravi Divecha was the master-mind to import the goods. In that case, it cannot be held that Shri Ravi Divecha or Shri Pravin Gupta are the importers of the impugned goods. As nobody has claimed to be owner of the goods therefore, as per the IGM the importer is only M/s. Dhan....