2016 (3) TMI 336

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....s are that M/s Frost International Ltd. was granted an Advance Licence dated 22.10.2002 from Jt. Director, DGFT, Kanpur for import of 1050 MTs Garlic for CIF value of Rs. 1,67,21,000/-. Pursuant to the said licence, M/s Frost International Ltd. intimation imported Garlic from China through JNPT and Chennai Port. The present appellant was known to the Director's of M/s Frost International Ltd. namely Mr. Uday J Desai and Mr. Sunil Verma. At the request of Mr. Desai, the appellant introduced one CHA namely, M/s. D.R. Sonata & Sons for assisting in clearance of garlic imported by M/s. Frost. The appellant also acted as coordinator i.e. forwarded the documents received from importer at Kanpur to the CHA at Mumbai, as the importer was not ha....

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....-. The Bill of Entry for clearance of 406 MT (two consignments) of garlic was filed by M/s Kalpana Shipping Agencies  CHA, and the remaining one consignment of 104MT garlic was filed by the M/s. D.R. Sonata & Sons CHA. A show-cause notice dated 28.01.2005 was issued on importers and among others on the appellant, wherein the appellant was alleged to having abetted in the illegal of diversion of 104 MT of garlic imported duty-free in the local market for it legal profit by M/s. FIL by introducing the CHA, in directing and instructing him from time to time, directing him to hand over the duty-free imported goods to M/s. Mehta ICC and Cold Storage, Navi Mumbai and also directing the said storage owner to deliver the stored goods to local ....

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....the dispute have settled before the settlement commission by the main persons and while the company and its directors in such circumstances the status of this appellant being a co-noticee should also have settled. It is further contended that the learned Commissioner has misled on the ruling of the Apex Court in the case of S. P. Cheng Naidu 1994 (1) SCC 1. It is further contended that the Commissioner has failed to appreciate that in the case before the Apex Court it has been held that it is settled provision of law that the judgement of decree of obtained by practising fraud is a nullity and non-est in the eyes of law. Such facts not obtaining in the appellant's case, the ruling Relied upon is misplaced. The only finding against the a....