TaxTMI 
TaxTMI 
2020 (6) TMI 263
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....llowing goods were found: (i) Gas stoves -514 pieces (ii) Refrigerant 22 (R-22) Chlorodifluoro methane gas -1088 cylinders (iii) Unidentified dried herbs - 1500 Kgs. The goods were seized by the DRI officers under a panchnama dated 30.03.2013; 4. Search of the declared premises of M/s Pixel Overseas and the declared residential premises of Ms Saheem Khan, Proprietor, at House No. 78, 1st Floor, Laxmi Nagar, Delhi revealed that no firm/person existed/resided there; search of the residential premises of Shri Deepak Kapoor was conducted on 31.03.2013 which did not yield anything incriminating; 5. The Appellant, G Card holder of M/s GND Cargo Movers, in his statement dated 01.04.2013 (para 7.0, Page 87-88), recorded under Section 108 of the Customs Act, 1962, inter alia stated that: (i) Shri Deepak Kapoor was a common friend of his and Shri Narinder Narula, the CHA, and used to bring clients for Customs clearance to their company; (ii) Shri Deepak Kapoor had requested him to the file documents for clearance of the goods imported by M/s Pixel Overseas and after scrutiny, he informed Shri Deepak Kapoor that the documents did not conta....
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....hri Sonu handed him over the documents like Invoice and Packing list issued by M/s GT Sky HK Ltd. Hongkong in the name of M/s Pixel Overseas for import of 1208 two burner gas stoves, Authority letter and Bill of lading; • He asked Shri Sonu to provide other documents like Bank Statement of M/s Pixel Overseas, PAN Card, IEC Certificate, declarations etc.; • He approached Shri Rajeev Khatri of M/s GND Cargo Movers as he had acquaintance with him and Shri Narinder narula, CHA the and proprietor of the said company and handed over the said documents to him on 26.03.2013 for the clearance of the said goods, which Shri Rajeev Khatri agreed to do on payment of Rs. 5500/- towards agency charges; • Shri Rajeev Khatri asked him (Shri Deepak) for submission of the remaining documents; though Shri Sonu promised to provide the documents, he never turned up. 8. Statement of Ms. Saheema Khan @ Saheema Khan , W/of Anis Khan, 220 A, J Extension, Laxmi Nagar, Delhi-92, Proprietor of M/s. Pixel Overseas was recorded on 13.08.2013 wherein she, inter alia, stated that:- • She opened the said company in the name of M/s.Pixel Overseas in February, 20....
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.... her residential address; • She had asked Shri Wadhera and Shri Izhar Siddique @ Khan to close her account and get the IEC cancelled, but they had not done so. Shri Wadhera was handling entire work of import and export undertaken by the company. They used to get blank letter heads of the company and blank cheques signed from her; • Shri Izhar Siddique was aware of entire activities of Shri Wadhera. She was not aware of the address of Shri Ramesh Wadhera; • The signatures on papers relating to import of containerno.HLXU 9239078 including the authorisation letter issued in the name of GND Cargo Movers were not hers; • As instructed by Shri Ramesh Wadhera, she had in her statement dated 13.08.2013, fasely mentioned the names of employees and also falsely stated that Shri Izhar Siddique @ Khan was looking after the entire work of purchasing and bank accounts. She had falsely stated that her CHA was EXIM Cargo Service Patli; • She was not aware as to how many persons were employed in her company and how they were paid. She was also not aware as to who was the CHA for the company. She knew that Ramesh Wadhera was running th....
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.... the importer or its proprietor and has not caused any verification of residential/office premises of the importer. Further, he has accepted the amount towards payment of Customs duty in cash, instead of getting the same paid through online payment or in cheque/ draft. Further, Shri Rajeev Khatri has failed to inform the concerned Deputy Commissioner of Customs in respect of the said short comings in the filing of import documents and Bill of Entry. Thus, from his conduct, it is quite evident that Shri Rajeev Khatri was aware of the things which led to irregular filing of this B/E for the illegal imports made." 15. In the impugned order, the Adjudication authority while absolutely confiscating the R-22 Gas Cylinders and the "Salaam Mishri" valued respectively at Rs. 88,78,080/- and Rs. 37,50,000/- under Section 111(d), (f), (g), (i), (j), (l) and (m) of the Customs Act, 1962 and absolutely confiscating the 'Two gas burner Gas Stoves' valued at Rs. 10,28,000/- under Section 111(d), (f), (g), (i), (j), (l) and (m) read with Section 119 of the Customs Act, 1962 and holding M/s Pixel Overseas liable to penalty of Rs. 2,04,84,120/- under Section 112(a) & 114AA; Mr. Izhar Siddique @ I....
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....rter. Further, there is no statement by any co-noticee or other person suggesting connivance or knowledge of any mis-declaration on the part of this appellant. Further, the appellant accepted the documents from Shri Deepak Kapoor as he was known to him and also having acquaintance with Shri Narinder Narula, the Proprietor of M/s.GND Cargo Movers (CHA Firm). Further, the appellant had asked for authenticated copies of the documents like Pan Card, IEC, etc., which were promised to be delivered by the said Mr. Deepak Kapoor. Further, as instructed by Shri Deepak Garg, one Mr. Sonu talked with him and promised to provide the said documents, however, he never turned up. 20. Further, there is no allegation nor finding that this appellant has made any extra ordinary monetary gain, in his personal capacity. Admittedly, this appellant has received only Rs. 5,500/- on behalf of the CHA firm, being their agency charges, for clearance of the container/imported goods. It is further urged that there is no offence in receiving the clearance business through known intermediary. So far the allegation that the appellant has accepted the clearance work directly from Shri Deepak Kapoor without even....
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.... abatement, applicant not liable to penalty under Section 112(a) of Customs Act, 1962: 4. Kunal Travels (Cargo) - 2017 (354) ELT 447 (Delhi) 5. Deepak Kumar - 2017 (358) ELT 854 (Tri.-Delhi) 6. Lohis Travels & Cargo- 2015 (330) ELT 689 (Tri.-Delhi) 7. Adani Wilmar Ltd. - 2015(330) ELT 549 (Tri.-Ahmd.) CHA not liable for mis-declaration by importer, without cogent evidence of knowledge: 8. Brijesh International - 2017(352) ELT 229 (Tri.-Delhi) 9. Vivek Joshi - 2004 (178) ELT 526 (Tri.-Mumbai) 10. Moriks Shipping & Trading P.Ltd.-2008(227)ELT 577 11. Universal Agency -2006 (202) ELT 702 (Tri.-Kolkata) No statement by any Co-Noticee or other persons suggesting connivance or knowledge of any mis-declaration on part of appellant: 12. Prakash Poonia -2010 (252) ELT 442 (Tri.-Ahmd.) 13. Premier Instruments & Controls Ltd.- 2008 (227) ELT 139 (Tri.-Chennai) Receiving Documents through trusted intermediary amounts to no offence: 14. Unison Clearing Pvt. Ltd.-2015(329) ELT 269 (T-Mum.) 15. L.M.S. Transport Co. -2014 (299) ELT 368 (Tri- Mum.) Importer....