TaxTMI 
TaxTMI 
TaxTMI 
2013 (2) TMI 679
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.... of lead acetate weighing 842.400 kgs. were seized along with the tempo under a Panchnama, dated 12-6-2008 under the provisions of NDPS Act. 2.1 As a follow-up action, the premises at 39, Roni Machado Compound, Sahar Village, Andheri (East), Mumbai-99 was also searched which resulted in recovery of 65 kgs. of white powder which when tested with the field testing kit tested positive for 'amphetamine'. Nine bags totally containing 225 kgs. of fine crystalline powder and 2 bags containing 100 kgs. of white crystal-line powder were also found in the said premises. They did not test positive for any narcotic substance. In addition 14 cartons of medicines which were supposed to be used as cover cargo for the offending goods were also found in the said premises. All the above goods were seized under the provisions of NDPS Act, under a panchnama, dated 12/13-6-2008. At the time of search, S/Shri Pradeep Dhond, Ankush Mohite, Sateesh Parab and Ajay P. Singh were found in the said premises. Inquiries revealed that Sri Pradeep Dhond had taken the said premises on rental basis and the goods belonged to him. Ankush Mohite was an employee of Mr. Dhond. Sateesh Parab was the CHA whose servi....
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....phenyl propanolamide. The above goods did not attract the provisions of NDPS Act. 2.5 Since the goods seized did not attract the provisions of the NDPS Act and since they were misdeclared as Lead Acetate and sought to be exported, they were re-seized under the provisions of the Customs Act, 1962 vide panchnama dated 10-12-2008. Summons were issued to S/Shri Pradeep Dhond and S.P. Bahl for investigations under the Customs Act but they did not respond to the summons. Statement of Mr. Satish Parab was recorded under the provisions of the Customs Act, wherein he confirmed the receipt of the goods under seizure along with export invoice for export to Mexico which were to be handed over to KLM Airlines. He also confirmed that the IEC code mentioned in the documents were that of M/s. KLM Exports India, Delhi. He also confirmed his role in arranging for the tempo belonging to Mr. Ajay P. Singh on 8-6-2008 and sending Ankush Mohite, employee of Pradeep Dhond along with tempo driver Anil Mishra to fetch the goods and packing/repacking the goods received from S.P. Bahl and Pradeep Dhond and preparing the export documents by signing the documents on behalf of Pradeep Dhond and bringing t....
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....ex on 12-6-2008 under the provisions of Section 113(d) and 113(i) of the Customs Act read with Section 7 of the Foreign Trade (Development & Regulation) Act, 1992 and Rules 12 and 14 of the Foreign Trade (Regulations) Rules, 1993; (b) impose penalty under Sections 114 and 114AA of the Customs Act, 1962; (c) confiscate 222.700 kgs. of norephedrine hydrochloride and 94.700 kgs. of ethyl amphetamine and phenyl propanolamine valued at Rs. 79,35,000/- seized from the transporter's godown at Jaywant Apartment, Sahar on 13-6-2008 and 65 kgs. of norephedrine hydrochloride valued at Rs. 16,25,000/-, 100 kgs. of oxalic acid valued at Rs. 6500/-, 225 kgs. of lead acetate valued at Rs. 56,250/- and medicines valued at Rs. 2,12,850/- seized from the office premises of Mr. Pradeep Dhond on 12/13-6-2008 under Section 113(d) read with Section 7 of FTDR Act read with Rules 7 & 12 of Foreign Trade (Regulations) Rules, 1993; and (d) impose penalty under Section 114/114A of the Customs Act. 2.8 The case was adjudicated vide the impugned order and the goods were confiscated under Section 113(d) and 113(i) in respect of the goods....
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....baggage with the declaration made under section 77; ........................................................................................." 5.2 As far as the goods seized at the Air Cargo Complex, Sahar is concerned, the appellant Mr. Pradeep Dhond had declared the goods as 1360 kgs. of Lead Acetate Commercial Grade with an FOE value of Rs. 3,81,017.60. However the goods were found to be 116.400 kgs. of Amphetaminil, 320.600 kgs. of norephedrine hydrochloride totally valued at Rs. 1,10,25,000/- and 842.400 kgs of Lead Acetate valued at Rs. 2,10,600/-. Thus there is clear misdeclaration of both the description and value of the goods. Therefore, the provisions of 113(i) of the Customs Act is clearly attracted. Secondly the goods were sought to be exported using the IEC code of M/s. KLM Exports India without their knowledge. Thus violation of Section 7 of FTDR Act and Rules 12 and 14 of Foreign Trade (Regulations) Rules, 1993 is also established. The goods were brought within the customs area for the purpose of being exported. Thus the provisions of Section 113(d) are also attracted. Therefore, the confiscation of the go....