2017 (8) TMI 302

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....ewels a unit in SEEPZ- SEZ removed 1225.5 kg. of residual dust, 98 kg. of copper scrap of 48 kg. of MSS scrap from the said unit on 21.04.2010 without payment of customs duty. The same was seized on 02.05.2012 under a panchnama. The total duty ascertained in the said consignment was of Rs. 2,64,309/-. The said amount was paid by SMC Jewels vide challan no. 150 dated 03.05.2012 and 531 dated 12.07.....

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....he same as they had a stock of residual dust. Thereafter, he gave a quote of Rs. 400/- per kg. which he informed to the Director Shri Bhavin Choksi. He submits that as regards the customs formalities, he informed his director. He came to know about non-payment of duty only after removal of goods which he immediately informed to Director Shri Bhavin Choksi. He submits that he was working as an admi....

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....sidual dust removed from the unit on 21.04.2012 and that whatever he has done was as per the instructions/ orders of his director. Shri Mohamed Maqsood, Scrap vendor in his statement stated that removal of residual dust was arranged by Shri Bajirao Ghosalkar, Security Guard of SEEPZ for which he paid him Rs. 20,000/-, Rs. 50,000/- to Shri Satish Wadekar and Rs. 50,000/- to Shri R.B. More, Security....

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....te of 7 years experience in working with a firm dealing with manufacturing of gold jewellery inside the SEEPZ-SEZ, he feigned ignorance of customs procedures on clearance of residual dust. He received Rs. 50,000/- from the scarp vendor as monetary consideration for allowing the residue dust without payment of duty. Even after receiving huge amount, he never suspected anything wrong but did everyth....