TaxTMI 
TaxTMI 
TaxTMI 
2017 (12) TMI 37
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.... container no.TGHU 9404910 (40') had arrived at ICD, Tughlakabad, Delhi on 14.05.2014, but the importer M/s. Shivani Industries (IEC No.3313004733) Sonepat had filed the bill of entry no.5898611 dated 23.06.2014 after a delay of more than one month through their CHA M/s. Suman Kumar Jha. The importer had declared 13 types of 'Wanli' brand radial car tyres conforming to BIS standards and each bearing MRP, whereas, intelligence suggested that cargo contained branded tyres, without marking of MRP / BIS certification as required under law, for motor vehicles without declaring them with their correct value with the intent to evade customs duty. Concealment of other contraband / high valued items in the said container was also suspected. The cont....
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....on of the cargo, instead of Sh. Malkit Singh, another person by name Sh. Inderjit Singh was present on behalf of the importer with due authorization. Interrogation of Mr Malkit Singh revealed that 4 more containers were still lying in ICD to Tughlakabad Delhi for which no bills of entry had been filed. Examination of these 4 containers imported by M/s Shivani Industries revealed that they were also found to contain the huge quantity of un-declared goods such as cigarettes, Scotch whiskey, health and dietary supplements, ball bearings and car seat and glass beads in addition to the declaration as per bill of lading. These goods were also seized under section 110 of the Customs Act. After the bills of entry were filed by M/s Shivani Industrie....
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....i) All other goods were confiscated with an option to pay fine and redeem the same which was extended to the importer. iv) Penalties were imposed on Sh. Malkit Singh, proprietor of M/s Shivani Industries under section 114AA of the Customs act. Penalties were also imposed on Sh. Inderjit Singh, H.S.Chadda, Sh. Suman Kumar CHAR, G-card holder of CHA as well as the CHA firm of Rama Kant Sahu. 6. Appeals filed by Sh. Inderjit Singh, H.S. Chadda, Sh. Suman Kumar and the CHA M/s. Rama Kant Sahu are being decided through this common order. 7. With the above background we have heard both sides. 8. Sh. Ashish Bansal, Advocate Representing the CHA as well as Sh. Suman Kumar Jha, G card holder submitted that they had filed the bill of entry in o....
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....has also been concluded in favour of the CHA. In view of the above we are of the view that there is no justification for imposition of penalty on M/s. Rama Kant Sahu, CHA and Shri Suman Kumar Jha G Card Holder and hence imposed on both these persons are set aside. 11. Shri Pradeep Jain, Ld. Advocate represented Shri Inderjeet Singh as well as Shri H S Chadha on whom penalties have been imposed amounting to Rs. 1 crore each under section 112 (a) of the Customs Act. He submitted as follows: i) With reference to the penalty on Shri Chadha he submitted that the reply submitted by Shri Chadha has not been considered by the adjudicating authority. ii) The investigation has not unearthed any evidence to connect Shri Chadha with Shri Malkit Sin....
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....f investigation, it has been established that Shri Malkit Singh, proprietor of Shivani Industries was only a pawn in the smuggling racket who opened an IEC code number at the behest of Shri Inderjeet Singh for monetary consideration of Rs. 20,000/- per consignment. This fact stands established through statements recorded by the Department. Shri Inderjeet Singh was found actively involved in arranging an official address for Shivani Industries. He was also found to be the defacto importer arranging for CHA clearance, handling correspondence with shipping line, arranging forged indemnity bond, etc. The KYC documents were submitted to CHA by Inderjeet Singh. The above evidences clearly substantiate the role played by Shri Inderjeet Singh in th....