TaxTMI 
TaxTMI 
2019 (12) TMI 297
X X X X Extracts X X X X
X X X X Extracts X X X X
....rance of 104 M.T. of calcium carbonate. The officers of DRI examined all the 4 containers and it was detected that the item of import namely calcium carbonate was only used for concealment of other prohibited and undeclared items like firework and telescopic channels. The contents of all the 4 containers as found after examination are given here below :- Sl. No. Container No. Description of items as per Panchnama dated 06/11/2015 Total quantity of items (in Kgs.) Calcium Carbonate 15000 Gogo fireworks K0201 (made in China) 6248 1. BLJU 2750023 Telescopic Channels 12 inch Vega Mark 1224.60 Telescopic Channels 20 inch Vega Mark 1955.10 Calcium Carbonate 11500 Gogo fireworks K0201 (Made in China) 6710 Telescopic Channels 10 Inch 700.70 2. BLJU 2750050 Telescopic Channels 12 inch 1057.30 Telescopic Channels 14 inch 1400.60 Telescopic Channels 16 inch 1430.80  ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....of the importer being an actual user of the declared cargo namely calcium carbonate. In the modus-operandi planned by Shri Bhupesh Tyagi and Shri Sanjeev Singh Yadav, Shri Sunil Kumar of the CHA firm namely M/s Mouli Worldwide Logistics was also involved as he has to undertake clearance of the mis-declared cargo. During the course of investigation it has also been noticed that Shri Bhupesh Tyagi has also imported three more consignments which were covered under the bill of lading No. QSAY 6004442 dated 25 October 2015, SHZAD 1510371 dated 27 October 2015 and OOLU 2565964890 dated 20 October 2015 these goods were also to be cleared following the above-mentioned modus operandi, however, since no bill of entry was filed for clearance of same they remained pending for clearance. The examination of the cargo covered by these bills of lading also resulted in detection of mis-declaration by Shri Tyagi and his firms M/s Royal Décor India Pvt. Ltd. in as much as that though as per import general manifest the consignment has been declared to be of calcium carbonate however in two containers it was detected to container fireworks and telescopic channels (drawer sliders) and in third co....
X X X X Extracts X X X X
X X X X Extracts X X X X
....f Rs. 3,72,554/- and Rs. 2,09,521/- respectively are confiscated absolutely under Section 119 of the Customs Act, 1962 ; (5) The seized Un-declared goods i.e., Shoes (7116), Spectacles (Counterfeit Ray Ban - 23800 pcs.), Spectacles Cover(10232 pcs.), Buffing Pad (500 pcs.), Machine (Forobo 1 pc.) having determined total value of Rs. 20,21,102/- taken together as per Chart-C are confiscated absolutely under Section 111 (d) and Section 111 (f) of the Customs Act, 1962 ; (6) Penalty of Rs. 50,00,000/- (Rupees Fifty Lakh only) is imposed on Shri Bhupesh Tyagi (Proprietor of M/s Swastic Trading Co. and Director of M/s Royal Décor India Pvt. Ltd.) under Sections 112 (a) of the Customs Act, 1962 ; (7) Penalty of Rs. 25,00,00/- (Rupees twenty five lakh only) is imposed on Shri Sanjeev Singh Yadav (Proprietor of M/s Sky Park India) under Sections 112 (a) of the Customs Act, 1962; (8) Penalty of Rs. 50,00,000/- (Rupees fifty lakh only) is imposed on Shri Bhupesh Tyagi under Section 114 AA of the Customs Act, 1962 ; (9) Penalty of Rs. 10,00,000/- (Rupees ten lakh only) is imposed on Shri Sanjeev Singh Yadav under Section 114AA of the Customs....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sion of offence nor at the time of the commission of the offence on 2 November 2015 Shri Sanjeev Yadav had any knowledge of the mis-declaration of the import cargo. It has further been added that the amount of Rs. 5 lakhs received from Shri Bhupesh Tyagi was for payment of customs duty/penalty liability and same was deposited to the custom authorities vide TR-6 challan No. 33998 dated 18 November 2015. It has further been added that Shri Sanjeev Singh Yadav is in nowhere concerned with mis-declaration made by M/s Royal Décor India Pvt. Ltd., wherein the consignment was found to contain spectacles fireworks, telescopic channels, shoes etc. because he has neither arranged for clearance of the same nor filed any bill of entry with regard to these consignments. 7. The learned Advocate appearing for Shri Sunil Kumar - Clearing Agent working with M/s Mouli Worldwide Logistics submitted that Shri Sunil Kumar came in contact with Shri Sanjeev Singh Yadav in the normal course of business and it was Shri Sanjeev Singh Yadav who has engaged him for clearance for import consignment which is the subject matter of this appeal. All the relevant documents pertaining to the bill of entry ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Royal Décor India Pvt. Ltd. (a company having Shri Bhupesh Tyagi as one of the Director) did not participate in the adjudication proceedings in spite of the fact that more than a ten opportunities of personal hearing were accorded to them. We find that Shri Bhupesh Tyagi has confessed that he has hatch a conspiracy to illegally import fireworks by mis-declaring the same and by concealing the same in the consignment of calcium carbonate. It is also apparent from the proceedings and investigations that the consignment which were imported in the name of M/s Royal Décor India Pvt. Ltd. were lying pending for clearance in the Inland Container Depot were also containing the mis-declared cargo of fire crackers, telescopic channels, spectacles of various brands shoes etc. During investigation Shri Bhupesh Tyagi has failed to produce any authority for legitimate import of fireworks. We also find that he has devised a well thought and meticulous planed modus operandi to smuggle fireworks and other mis-declared goods into the country with a only motive of earning monetary benefits. We find that in this activity Shri Sanjeev Singh Yadav was also part and parcel of the whole consp....