2019 (9) TMI 1111

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....ods are liable for confiscation under Section 111(m) of the Customs Act, 1962. (ii) The imported impugned goods by: (a) M/s United Traders (as detailed in Annexure A1), (b) M/s Blue Bird Sales(as detailed in Annexure A2), (c) M/s R S Enterprises(as detailed in Annexure A3), and (d) M/s Simplex Enterprises(as detailed in Annexure A4) are also held liable for confiscation under Section 111(d) on the ground that they were attempted to be imported in violation of the provisions of the Electronics & Information Technology Goods (requirement for compulsory registration) Order, 2012 (iii) The goods, other than those held liable for confiscation under Section 111(d) and 111(m) as mentioned above, and imported in the said four containers and by the aforesaid four firms, are held liable for confiscation under Section 119 of the Customs Act, 1962, which provides that any goods used for concealing smuggled goods shall also be liable for confiscation. (iv) Sine the goods held liable for confiscation have been released provisionally for re-export and are not available for confiscation per se, I order imposition of the following fine in lieu of confiscation under Section 125 to be appropriate....

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....for import of impugned goods which was evidently not permissible, which have rendered the impugned goods liable for confiscation under Section 111(d) & 111(m) of the Customs Act 1962: (a) Shri Jitendra Aggarwal: Rs. 10,00,000/- (Rs Ten Lakh Only) (b) Shri Rajeev Singh: Rs. 2,00,000/- (Rs Two Lakh Only) (c) Shri Vijay Goel: Rs. 2,00,000/- (Rs Two Lakh Only) (x) I drop the proceedings in respect of M/s Sai Dutta Shipping Agency (P) Ltd and M/s Winstar Shipping Services in so far as they relate to imposition of penalty under Section 112(a), 1122(b) and 114AA of the Customs Act, 1962. However, I direct that the copy of the Show Cause Notice and this Order in Original be forwarded to the Competent Authority for action as deemed appropriate under CHALR, 2004. I drop the proceedings against Shri L Satish Mudaliar and Shri Raju Chandrakant Zinjad." 1.2 Out of the number of persons/ parties impacted by the impugned order at present we are concerned with the appeal filed by M/s United Traders through its proprietor Mr Abhishek Jain. Appellant had filed application for early hearing on the medical grounds, which has been allowed and matter was listed for out of turn hearing for the pr....

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....ng decisions in their support * HBL Power Systems Ltd [2018 (362) ELT 856 (THyd)] * Orion Enterprises [2019 (21) GSTL 397 (TChennai)] * Kothari Foods & Fragrances Pvt Ltd [2018 (364) ELT 368 9T-Del)] * Varalakshmi Exports [2014 (314) ELT 257 (TChennai)] * On account of the acts of Shri Jitender Aggarwal, they had suffered huge losses and so much so the goods imported had to be re-exported; * At the instance of Jitender Aggarwal they had deposited the following amounts with the custom authorities: * Duty deposited against B/E No 4155971 date 23.12.2013 of Rs. 12,47,176/- * Demand Draft No 4729 dated 04.03.2014 for Rs. 34,00,000/-. * Demand Draft No 2321 dated 07.03.2014 for Rs. 31,00,000/-. * Bank Guarantee dated 11.12.2014 of IDBI Bank Delhi for Rs. 13,96,525/- at time of re-export of goods. * As the demand drafts were deposited through Jitender Aggarwal, the amounts so deposited by them have not been clarified to be deposited by them but have been shown to be deposited by Jitender Aggarwal. * They had approached the custom authority seeking the refund of the amount deposited by them through Jitender Aggarwal, but the same has been denied stating that the ap....

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....itender Aggarwal. They were simply the innocent victims of the misdeeds of Shri Jitender Aggarwal and have suffered huge losses on that account. Once the fact that the goods were imported contrary to provisions of Customs Act, 1962, they become liable for confiscation under the provisions of Section 111 of the Customs Act, 1962 and the person importing such goods is liable to penalty under Section 112 of the Custom Act, 1962. Tribunal has in case HBL Power Systems Ltd [2018 (362) ELT 856 (T-Hyd) laid down the law in case were goods are imported without proper BIS Certification as follows:  "4. Considered arguments on both sides and perused the records. It is not disputed that the steel wires which were imported did not have the BIS certification required as per the Steel and Steel Products (Quality Control) Order, 2016. It is also not in dispute that in view of the general Note 2(a) of Schedule-I of the import policy framed under Foreign Trade and Development Regulations Act, 1992, mandatory BIS standards prescribed for products manufactured in India also apply to imported goods. In other words, goods which do not meet the mandatory BIS requirements cannot be imported into I....