AI Drafter 
TaxTMI 
TaxTMI 
TaxTMI 
2018 (8) TMI 1302
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....gh separate penalties have been imposed upon all the appellants, these relate to the same transaction and bill of entry and accordingly are taken up together for disposal. 2. National Steel's Proprietor, Shri Shryansh Jain imported a consignment of iron scrap/HMS and filed Bill of Entry No. 6307332 dated 20 March 2012 wherein the goods were declared as iron scrap (HMS - 2) for total quantity of 110 MT. Upon suspicion, the said containers were subject to 100% examination, being total five in number, on 23 March and 24 March, 2012. The net weight of iron scrap, as contained in the said five containers was found 81.490 MT and undeclared goods 1350 Gas cylinders of Refrigerating gas - 22 (ozone-depleting substance) were found concealed in tw....
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....ses (d), (i), (e), (f), (l), (m) and Section 119 of the Customs Act. 4. Mr.Praveen Bansal, resident of Kamlanagar, Delhi, had procured IEC number and pollution certificate of National Steel from Shreyansh Jain and further gave the same to Praveen Kumar Jain and Sanjay Jain and they illegally imported the R-22 gas at ICD, Loni. This is evident from the facts that his Mobile No. 9312247815 is mentioned as contact person of National Steel, at Serial No. 2 of form 9 (transboundary movement - document). This form 9 was issued by the supplier - Al Punjab Metal Trading LLC Sharjah, of the instant consignment. He provided the pollution certificate and IEC code of National Steel to PK Jain and Sanjay Jain and in turn, they promised to pay him Rs.....
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....gh Praveen Bansal and they illegally imported R-22 gas in violation of the Customs Act and other laws. This fact is evident, as Neeraj Jain had shared the idea of importing illicit refrigerant gas with Praveen Kumar Jain and thereafter Praveen Kumar Jain and Sanjay Jain met Praveen Bansal and discussed their plan and requested him to provide an IEC number of some firm for the said purpose. Praveen Bansal became partner and also ready to invest money with Praveen Kumar Jain in the import of the prohibited R-22 gase. Accordingly, Praveen Kumar Bansal provided the IEC number and pollution certificate of National Steel. 8. Further, it has come on record that the air tickets were provided by Praveen Bansal, both Praveen Kumar Jain and Sanjay ....
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.... why not the prohibited goods imported, not to be confiscated and also proposing confiscation of the iron and steel scrap used for concealing the prohibited goods and also proposal to impose penalties under Section 112 (a) and (b) and 114 AA of the Customs Act. The SCN was adjudicated vide order-in-original passed by the Commissioner Customs and Central Excise, Ghaziabad absolutely confiscating the 1350 cylinders filled with R-22 gas, valued at Rs. 91, 80, 000 (at the rate of 500 per KG) having net weight of 18,360 KG which was found concealed in the HMSI scrap. Further, the heavy melting scrap (HMS scrap) 81.490 M.T. in loose packing, valued at Rs. 14,23,052/- (at the rate of USD 350 per M.T.), which was misdeclared in quantity and also us....
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....formation of arrival of containers and got authorization from him in favour of the CHA, called S. Jain to his office for executing various documents, got cheques and DD prepared from Shri Shreyash Jain towards clearance charges and duty payment of the goods in dispute. Further in form-9, the name of Praveen Bansal was mentioned along with his mobile number, who is the contact person, which was issued by the supplier/shipper, M/s. Al Punjab Metal Trading LLC, Sharjah-UAE. 13. Further, the complicity of Sanjay Jain is also there as he approached Praveen Kumar Jain and also Praveen Bansal. He is the person, who took along Praveen Kumar Jain with him to Dubai, and made the survey and again went before shipping and collected the gas cylinders....