TaxTMI 
TaxTMI 
2014 (6) TMI 510
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....was submitted that Shri Mool Chand Sharma has faced penalty of Rs.30 lakhs as Director of CHA M/s.R.U. Imports & Exports Pvt. Ltd and that is subject matter of appeal in No.C/693/2010. He has also suffered penalty of Rs. 50.00 lakhs as proprietor of M/s M.V. Logistics covered by Appeal No.C/637/2010. 3. The transporter M/s M.V. Logistic in stay application No. 3958/2010 is alleged to be involved in the transportation of imported consignments of M/s. Swaraj International covered by bills of entry dated 30.4.2009 and 19.5.2009 and penalty of Rs.40 lakhs was imposed on this appellant which is subject matter of appeal No.692/2010. Ld. Counsel submitted that those consignments even though were cleared after due examination by Customs, M.V Logistics has faced above penalty for no reason. Similarly the CHA M/s R.U. Import and Export Pvt. Ltd. has faced penalty of Rs. 50.00 lakhs for mis-declaration of description and value of imported goods covered by bill of entries dated 30.04.2009 and 26.05.2009. 4. Giving brief description of allegations, ld.Counsel says that when bill of entry No.795929 was filed by M/s Swaraj International, Karol Bagh on 26.5.2009 by the CHA appellant viz. M/s R.U....
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....d on behalf of appellants that Customs merely doubted description and value of the goods covered by B/E dated 26.5.2009 and suspected role of Sri Mool Chand Sharma as well as Anil Vasant to make adjudication baselessly. Revenue stepped into enquiry relying on materials came from Dubai Customs for no goods reason and on the basis of enquiry result, mis-declaration against Harsh Anil Vasant as well as Mool Chand Sharma was alleged and they were arrested. It was further submitted on their behalf that valuation of goods imported was carried out according to the direction of ACMM and Rs.40 lakhs was deposited by the importer Shri Harsh Anil Vasant in the course of proceedings before ACMM. Such deposit by the importer neither implicates CHA M/s R.U. Imports & Exports Pvt. Ltd. nor its director Sri Mool Chand Sharma. He has resigned from directorship of CHA Company. Therefore imposition of penalty of Rs.50 lakhs on CHA company i.e. M/s. R.U. Imports & Exports Pvt. Ltd. is without basis and pre-deposit of any amount against such penalty is uncalled for. It was further submitted that mere association of Shri Mool Chand Sharma with M/s R.U. Imports & Exports Pvt. Ltd. as director thereof doe....
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....s Pvt. Ltd. as well as the transporter M/s M.V. Logistics and persons behind the imports. The Container No.DCCU 6984503 containing 501 cartons (5010 B0ttles) of different brands of whisky valued at Rs.1,00,87,566/- and declared as carbonated/ Aerated water, food stuff and beverages, ketchup and Mustard (for hotel supply) were concealed in 847 cartons of above description of goods valued at Rs.5,51,518/- entire goods were seized on 02.09.2009 and were confiscated. Such goods were attempted to be cleared by the importer in connivance with the CHA as well as transporter. That result led to further investigation into past consignments imported. Assistance of Dubai Customs was taken to know the export details covered by earlier bill of entry No.787588 dated 30.4.2009 and 792971 dated 19.5.2009. That proved mis-declaration like present consignment. 13. Placing page 16 of appeal folder it was submitted by ld.DR that perusal of show cause notice and particularly para 33 thereof, provides basis to appreciate the mischievous role of CHA i.e., M/s. R.U. Import and Export Pvt. Ltd. and most particularly role of Shri Mool Chand Sharma shows that he had hand in glove with M/s Swaraj Internation....
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....as mere signatories of Swaraj International to operate the smuggling racket by Harsh Anil Vasant and Mool Chand Sharma. These two persons were master mind behind such evasion. 27. Ld. DR further submitted that statement of the driver Shri Sanjay and Iqrar Ahmed revealed as to how the past imported goods transported by M.V.Logistics to the premises of Harsh Anil Vasant. Para 18 of adjudication order is relevant in this regard to peruse. The goods covered by past B/Es were concealed in the godown of Mohit International situated at South Extension-1, New Delhi. All such acts were engineered by Harsh Anil Vasant and Mool Chand Sharma to be enriched at the cost of Revenue, making evasion of Customs duty. 18. Investigation was supported by material evidence came from Dubai Customs and that also proved malafide of the entire racket. Ld.DR specifically emphasised on para 29 of show cause notice for appreciation as to how evasion was detected by Customs. He drew attention to para 3.1 at page 145 of appeal folder to demonstrate how Shri Mool Chand Sharma acted against Revenue through an organised bid. Citing relevant para of the adjudication order at page 135 of appeal folder, it was submi....
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.... only for the sake of record paying them approximately Rs. 20,000/- to Rs. 25,000/- per shipment against each import. He further admitted that B/E No. 795029 dated 26.05.2009 was filed declaring the goods as mineral water/soda water/ Ketchup Ginger Ale/ Milk drink concealing 501 cartons of whisky therein. 24. The mis-declaration made by M/s Swaraj International as above rendered seizure of the goods imported and confiscation thereof. The goods so imported were attempted to be cleared by Shri Mool Chand Sharma who was director of the CHA M/s R.U. Imports & Exports Pvt. as was confirmed by Hemraj Meena, 'G' Card holder of the CHA company in his statement dated 10.06.2009. Documents and seal of Commissioner of Customs were forged by Shri Mool Chand Sharma to attempt clearance of the above goods for which he was arrested along with Harsh Anil Vasant. 25. Investigation revealed that two more consignments were imported through B/E No. 787588 dated 30.04.2009 and B/E 792971 dated 19.05.2009 prior to present consignment and those were also mis-declared as to their description and value in the above manner. The value declared were Rs. 3,27,311/- and Rs. 3.15.304/- in those consignments as....