TaxTMI 
TaxTMI 
TaxTMI 
2015 (4) TMI 277
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.... one M/s Planet Overseas owned by its proprietor Mr. Karandeep Singh, investigation was made to as certain existence of the importer as well as to identity the proprietor thereof. Enquiry revealed that neither the importer M/s Planet Overseas was in existence in 285/05 Ground Floor, Street No. 6, Wazirabad Delhi-84 (IEC No. 0511019955) nor its proprietor Mr. Karandeep Singh was residing at that address. Investigating authority made enquiry with property dealers and General Store owners in the vicinity to ascertain existence of the importer and its proprietor. But the result turned out to be negative and against the importer as well as its so called proprietor. That led to the conclusion that M/s Planet Overseas was a fake concern which open....
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....w of enquiry revealing his name, investigation proceeded to examine him (Surender) on 27.3.2012. He revealed that he was a G Card holder in Deepika Cargo for some time and thereafter he floated his own business namely Jaivardan Cargo and was attached to Mr. Gunjan Sharma. He admitted that Bill of Entry No. 6078993 dated 23.2.2012 of Planet Overseas which covered packing list and Bill of Lading were handed over by him to Shri Gunjan Sharma. He further revealed that one Shri Ravish gave him all these documents and admitted that he did not know proprietor of M/s Planet Overseas or the said importer. He also admitted that he had never met him. But after customs clearance the consignment was loaded as per direction of Shri Ravish in trailer No. ....
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....ne was cleared as above and the other container No. HDMU 6480486 was pending clearance at ICD, Tkd, New Delhi. He categorically stated that he did not have any firm/company in his name for which he used IEC of M/s Planet Overseas. He brought out his close association with Kamal and made clear to the investigation that the container No. 6480486 awaiting clearance from ICD, Tkd, New Delhi belongs to him. This comes out from his statement dated 2.4.2012 and 3.4.12. He confessed that Bill of Lading contained 77356 nos. of fire crackers of different type. Inventory thereof was taken and those were seized. 8. On the aforesaid back ground, Investigation was of the firm belief: (A) That the consignment valued at Rs. 26,24,523/- (Rupees Twenty Six....
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....tricted item in the guise of toys using fake IEC obtained on the basis of fake documents and the importer not being in existence at the given address nor the persons said to be proprietor thereof was identifiable without verifying the credentials of the importer and correctives of import was liable for penalty under Sections 114AA and 117 of the Customs Act, 1962; 9. CBEC in terms of Circular no. 9/2010-Custom dated /08/04/2010 casted certain obligations or the CHAs to be discharged by him. He is required to verify the antecedent, correctness of Import Export Code (IEC) Number, identity of his client and the functioning of his client in the declared address in terms of independent, authentic documents, data or information before effecting ....
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....oms Act, 1962. However option to redeem the Toys valued at Rs. 8,29,088/-(Rupees Eight Lakhs Twenty Nine Thousand Eighty Eight only) was given on payment of Redemption fine of Rs. 2,00,000/-(Two Lakh only) (2) Panalty of Rs. 20,00,000/- (Rupees Twenty Lakh only) was imposed on Mr. Sanjay Anand, the importer, under Section 112, 114AA & 125 of the Customs Act, 1962 for importing a restricted item mis-declaring the same and also for using a fake IEC and also for effecting clearance vide Bill of entry No. 6078993 dated 23.02.2012 from ICD Tughlakabad in the name of M/s Planet Overseas. (3) Penalty of Rs. 2,50,000/- (Rupees Two Lakh Fifty Thousand only) was imposed on M/s Queem Enterprises under Section 112, 114AA and 125 for their role as sta....
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....008, no person shall import explosive including fireworks, without holding a valid license in from LE-8. Fireworks bear EXIM Code 36041000 and falls under restricted item. Hence license issued by DGFT is also mandatory for import of fire works. The Authority also informed to the investigation that PESO had not granted any license under Explosive Rules, 2008 for imports of fire works from China till date. 14. Appellant s contention was that they were not actively involved in the mis-declared import. The CHA had no knowledge about contents in the container. They were made to believe that the goods described in the B/E No. 6078993 dated 23.02.2012 was correct for which that was filed and clearance was made. In respect of the present consignme....