AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2017 (9) TMI 439
X X X X Extracts X X X X
X X X X Extracts X X X X
....2008 along with invoice, certificate of origin, certificate from Handicraft Association Registration and Registration papers of the vehicles. But, the packing list of the goods was not available with them. As per bill of entry, the consignor of the goods was M/s Pramila Handicrafts, New Baneshwar, Kathmandu, Nepal issue, and the same were cleared from Land Customs Station (in short LCS), Banbasaas Nepali Handicrafts, knitted pants, half pints, tops, trousers and mix address items and the goods were consigned to Goel Arts & Crafts, Malviya Nagar, New Delhi. On preliminary examination Jeans and sports shoes were found beneath the handicrafts and other Nepalese goods on both the trucks which were not declared in the bill of entry. The goods and the vehicles were detained vide detention memo dated 11.03.2008 and on request of the person in charge, for checking at safe place, both the trucks along with the persons who were present on the trucks were brought to the office of DRI Regional Unit at Lucknow. 100% physical examination of the goods loaded on the vehicles was carried out in the premises of DRI Office from 12.03.2008 to 16.03.2008 and the inventory of recovered goods were prepar....
X X X X Extracts X X X X
X X X X Extracts X X X X
....en exported. That this time some packets were already brought to the godown of M/s Pramila Handicrafts and he was directed to keep the same beneath the handicraft items. After getting the goods loaded in his presence and in presence of owner, he started from Kathmandu on 07.03.2008 and got the goods cleared from the Nepal Customs and Indian Customs on 11.03.2008. That Smt. Kamla Shrestha is the owner of M/s Pramila Handicrafts and had arranged to put TCO garments instead of Nepalese garments knowingly, that the goods were to be delivered to M/s Goel Arts & Crafts, Malviya Nagar, New Delhi that the Bill of Entry was filed by Shri D.D. Pant, an authorised agent of M/s Goel Arts & Crafts. 3.2 Shri Sriram, who also worked for M/s Pramila Handicrafts in his statement stated that this time is some packets were already brought from some other place and other items were backed by him, the owner of the goods of personal effects (as per the inventory to the Panchnama), was one Shri R.C. Sharma. Both the owners of the trucks in their statements under Section 108 of the Customs Act, stated that they had hired the trucks for freight and that they were assured that only genuine goods are being ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....uivalent value and on furnishing of cash security with Rs. 25,000/- each truck. 3.6 Shri R.C. Sharma in his statement dated 22.07.2008 under Section 108 of the Customs Act, 1962 stated that he was a constable of CISF, Government of India posted at MPRTC, Devli, that he had met with Shri Hari Thakuri of M/s Pramila Handicrafts as he used to visit Indian Embassy Kathmandu, where he was posted, that on his transfer he handed over some used household goods to Shri Hari Thakuri for delivering the same at Rohtas Transport, New Delhi, that some goods listed in part D of inventory belong to him and goods listed in part C of the invented did not belong to him, that no charges are paid to Shri Hari Thakuri for transportation of his effects due to his friendship with Hari Thakuri. 4. It appeared to Revenue that undeclared third country origin (TCO for short) goods listed in part A-1 & C of the Inventory valued at Rs. 34,39,445/- were brought into India in contravention of the provisions of Notification No.9/96-CUS(NT) dated 22.01.96 issued under Section of the Customs Act read with Section 3 of Foreign Trade (Development & Regulation) Act, 1992 and were liable to confiscation, the Nepalese ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....000/-, further the goods as details Annexure 2 & 8 to the Panchnama, being Nepalese garments and miscellaneous goods valued at Rs. 1,78,200/- which also confiscated with option to redeem on payment of redumption fine of Rs. 45,000/-, further the personal effects valued at Rs. 4713/- in part B to the Panchnama will also held liable to confiscation with option to redeem them read with Rs. 1,000/-, further the two trucks bearing registration numbers are UP-78 AN 0997 and UP-04A 0481 each valued at Rs. 4,00,000/- were also held liable to confiscation with option to redeem on payment of redemption fine of Rs. 25,000 each. Further penalty were imposed under Section 12 of the Act morefully detailed in the table hereinabove. 6. The learned counsel on behalf of the appellants have urged that Shri Kumar Thakuri in his statement recorded on 17th March, 2008 have stated that Smt. Kamla Shreshta is the proprietor of M/s Pramila Handicrafts and she had got the goods loaded being TCO goods which was not in the knowledge of Shri Hari Kumar Thakuri. He was instructed that on reaching Delhi, he would be stay there 10-15 days and physically count the number of goods that Smt. Kamla Shreshta instruct....
X X X X Extracts X X X X
X X X X Extracts X X X X
....and was advised bed rest along with the other treatment. From the other medical documents, it appears that she remained under treatment and bed rest till February-March, 2008. 6.1 The learned counsel further referred to the findings in the impugned order at para 40. She urges that the plausible explanation given by the consignor with the Smt. Kamla Shreshta proprietor of M/s Pramila Handicrafts and therein her employees have not been found to be untrue. She stated that the exporter also led evidence by way of producing the certificates issued by few manufacturers/traders who have stated along with copy of the bills raised on M/s Pramila Handicrafts that they have supplied items manufactured out of textiles imported from India. From certificates, further state that labels of third countries like China, Thailand etc. are affixed on the garments for commercial purposes. 6.2 The learned counsel urges that this contention is supported by recovery of tags at the time of preparation of Panchnama. It is also is urges that the Ld. Commissioner have solely relied on the initial statement of Shri Hari Kumar Thakuri dated 17.03.2008 and the retraction subsequent in his reply has been rejecte....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s and manufacture of repute and do not indulge into any malpractices. The conclusion as regards garments is known basically does not stand in view of the overwhelming evidence led by them. So far, the goods as per Annexure-C being water tube boiler and stone grinder treasure although these goods were handed by R.C. Sharma but it appears under the facts and circumstances he has chosen to disown the same for reasons best known to him. It is further urges that the appellant exporter have brought the goods through proper Land Customs Station and had there been any mala fide intentions, the goods could have been easily transported to India through the various porous border roads available. Accordingly, she prays for setting aside the orders of confiscation urging that same and except one to goods like water tube boiler and/or stone grinder. All the other goods and/or garments are not restricted goods and can be imported into India on payment of proper Custom duty. So far, the truck owners are concerned, it is stated that it have nowhere come on record that they have deliberately done any mischief and/or knowingly transported any contraband goods and hence order of confiscation and redem....