TaxTMI 
TaxTMI 
2017 (11) TMI 1274
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....appeals are filed against the order-in-original No. 9/2015 dated 30.4.15. The Directorate of Revenue Intelligence investigated the goods imported in two containers at 'ICD Tuklakabad ' New Delhi. Bill of Entry No. 7140848 dated 18.6.2012 was filed by M/s. Mahadev Trading House. (proprietor Shri Vijay Sharma) and Bill of Entry No.7140855 dated 18.6.2012 was filed by M/s. Avtar International. (proprietor Shri Sunil Kumar). Both Bill of Entries were filed by the CHA M/s. Abhinav Cargo Movers (Proprietor Shri Tapasvi Singh). When the two containers were opended and examined by DRI officers, it was found that in addition to the declared goods, contraband in the form of 'Refrigerant R-22 gas'. The import of R-22 gas was prohibited since this was ....
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....re subsequently used for import of contraband. These three individuals advanced the money for such imports, travelled to China to purchase such contraband by paying cash and get them loaded in containers in such a way that the contraband is stuffed deep inside the container but other goods were used to conceal the same. The proprietors of these firms were kept in the dark about the concealments. Even the Bank accounts opened in the name of such firms were also operated by these three individuals. (iii) The investigation revealed that the following four firms have been opened by the three individuals above. (1) Action Trading, Prop. Shri Rajesh Suri (2) Tirumalai Trading Prop Shri C P Sharma (3) Mahadev Trading House, Prop. Shri Vij....
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....ion but allowed for redemption on payment of fine, (3) Penalties were imposed on both the importers. (4) Personal penalties were also imposed on various persons who were found involved in the act of smuggling. 5. The present six appeals have been filed by the following persons: 1. C/52204/ 2015 : Awtar Singh Bedi 2. C/52799/ 2015 : Mr. Anil Mittal partner, M/s. Steelbird Impex 3. C/52849/ 2015 : Mr. Ajay Sharma, Financer 4. C/52850/2015 : Mr.Vijay Sharma Prop Mahadev Trading House 5. C/52906/ 2015 : Abhishek Dua 6. C/53425/ 2015 : Mr. Tapaswi Singh CHA 6. With the above background, we heard S/ Shri Prabhat Kumar, S S Dabas, S K Pahwa, Awaneet Singh, learned advoca....
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....aband goods (R 22), these goods are also liable for confiscation as has been done by the adjudicating authority. Hence, the confiscation of the imported goods is upheld. The Redemption Fine and penalties are also sustained. 7.2 Shri Ajay Sharma and Shri Abhishek Dua - Both the above persons in their grounds have stated that they were under the bonafide belief that R 22 gas can be cleared on payment of fine and penalty. They have also submitted that the valuation of imported goods adopted by the adjudicating authority is on the higher side and prayed for a lenient view in respect of penalties. . The R 22 gas is a ozone depleting substance and it is prohibited for import under the provisions of Import Trade Regulations. Consequently,....
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.... for contents. He denied any connivance in the import of prohibited goods. On behalf of Avtar Singh Bedi, it has been submitted that he merely handed over the import documents to the CHA for filing Bill of Entry and was in no way connected with the present import. The roles played by these two persons have been dealt with in detail by the adjudicating authority. The investigation had conclusively established that Shri Bedi as well as Shri Tapsavi have conspired with the defacto importers i.e. Shri Abhishek Dua, Shri Ajay Sharma and Shri Shamit Bhasin for clearance of contraband in the containers. It has been admitted in the statements by both the persons that they had agreed to do the same in return for payment of cash of Rs. 10 lakh. Th....