TaxTMI 
TaxTMI 
2022 (3) TMI 1004
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....o. the goods were found to be of branded glassware alongwith branded liquor, branded cigarettes, branded ladies purse and other miscellaneous goods. The entire consignment was accordingly, seized on 03.11.2011. Total value thereof was worked out to be Rs. 3,24,93,450/-. Shri Sanjay Arora while getting his statement recorded on 03.11.2011 has denied his involvement and stated that his firm has been misused as he is not an importer nor deals in the recovered goods. He was the trader of Batteries. However, he had applied for his IEC Code with the help of a person, namely, Deepak Kumar Rishi. The documents provided to him were stated to might have been used in the alleged act of importing misdeclared goods. 3. After extensive investigation of examining all concerned, the Department formed an opinion that Shri Deepak Kumar Rishi, (the main conspirator ) Shri Sanjay Arora Prorietor of M/s. Pico Trading Co. Shri Sanjeev Kumar Singh, Shri Hemant Sachdeva of M/s.Madhyam Logistics, Shri Sadanand Chowdhary (CHA), Shri Sagar Guleria, Shri Pankaj Guleria, Shri Nawal Kishore Singh & Shri Bhupinder Singh Chadda (CHA) were apparently involved in manipulating the papers leading to mis-declaratio....
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.... submission made by him in his statement dated 03.11.2011, vide which he had stated that he had received only a message from Shri Deepak Rishi wherein Shri Deepak Rishi had informed his new mobile No. as 8802536779 and after that he had no contact with him. It also appears that Shri Sanjay Arora in association with Shri Deepak Rishi and in co-ordination with other persons willfully and intentionally involved in smuggling activities and attempted to import huge quantity of mis-declared/ undeclared / concealed goods with an intention to evade payment of proper and correct duty on the goods detailed in Annexure-I to this Show Cause Notice. 30. Whereas from the perusal of the phone details of Shri Sanjay Arora, it also appears that he was very much aware of the said consignment covered under B/E 5028721 dated 27.10.2011 and he alongwith Shri Deepak Rishi devised this modus operandi of getting these mis-declared items cleared from Customs so that in case the same is caught by Customs he would dis-own the consignment to mis-lead the investigation, as he has done in this case. Further, it appears that to carry out this illegal trade Shri Deepak Rishi played the key role by roping....
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....852 (Noticee-2) 9899389405 (Noticee-3) 1 22-10-2011 13:36:10 9899389405 (Noticee-3) 9811419852 (Noticee-2) 1 22-10-2011 13:40:45 9899389405 (Noticee-3) 9811419852 (Noticee-2) 1 22-10-2011 15:14:35 9811419852 (Noticee-2) 9899389405 (Noticee-3) 26 23-10-2011 11:02:24 9811419852 (Noticee-2) 9899389405 (Noticee-3) 117 23-10-2011 11:09:13 9899389405 (Noticee-3) 9811419852 (Noticee-2) 0 23-10-2011 11:09:18 9899389405 (Noticee-3) 9811419852 (Noticee-2) 1 24-10-2011 15:40:18 9811419852 (Noticee-2) 9899389405 (Noticee-3) 599 Noticee 1 and Noticee 2 have contested the role assigned to them on the ground that they are innocent victims of fraud committed on them by Noticee 3 and they were in no way concerned with the illegal importation of these goods. None of the person associated with the filing of B/E has identified or have stated that even a single document in relation to this import have been provided by them. In their submissions and during the course of personal hearing they have submitted that they came into contact with Shri Deepak Rishi (Noticee 3) who helped them i....
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....goods. The goods found in the container are other than the goods in which Noticee 1/ Noticee 2 deals. The facts as narrated clearly point that Noticee 1/ Noticee 2 is victim of identity theft whereby his identity has been used to cause the fraudulent imports. Identity theft and identity fraud are terms used to refer to all types of crime in which someone wrongfully obtains and uses another person's personal data in some way that involves fraud or deception, typically for economic gain. Because of the growing number of cases of criminal identity theft, it's important for individuals to be aware that their identities could be used to commit crimes beyond fraudulent financial transactions. Noticee 3 has in his statement stated that documents in relation to filing of B/E No. 5028721 had been provided to him by Noticee 10, whereas Noticee has categorically denied of having any acquaintance with either Noticee 1 or Noticee 2. It is also an admitted fact that Noticee 2 has lended the details of his company to Noticee 3 for purpose of seeking his assistance in getting IEC. Noticee 2 has admitted that he was in touch with Noticee 3 at about the time when the Bill of Entry to cover u....
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....n touch with Shri Deepak Rishi during the relevant period for providing of fraudulent papers on behalf of M/s PICO Trading. 38.1 Whereas, Shri Bhupinder Singh was asked during the statement dated 20.01.2012 about such calls made/ received on his office telephone numbers and on his mobile number, he stated that such calls from his landline numbers might have been made by Shri N.K Singh and call from his mobile No. to Shri Deepak Rishi on 30.09.2011, he does not remember and the same might have been a returned call. However, Shri N.K Singh was also asked in his statement dated 20.09.2012 whether the said calls from the office Nos. have been made by him to Shri Deepak Rishi as stated by Shri Bhupinder Singh to which he replied that he does not remember having made any such calls to Shri Deepak Rishi on his mobile No. From the above, it appears that Shri N.K Singh and Shri Bhupinder Singh are also involved in this conspiracy and in attempt of smuggling of goods seized." 7. The role of Shri Nawal Kishore Singh found in the impugned order is as follows:- "Shri Bhupinder Singh is in the field of Custom Clearance of goods since long and was himself having CHA Licence. ....
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....otherwise has never been the importer except that he applied for the IEC Code. He otherwise deals in the trade of batteries. It is further submitted that the appellant is rather the victim of identity theft. The Original Adjudicating Authority despite appreciating Sanjay Arora as the victim of identity theft still has imposed penalty of Rs. 10,00,000/- under section 112 (a) and (q) of the Customs Act, 1962. It is also submitted that appellant had rather lodged an FIR for his Company alleging that documents pertaining to its firm have illegally been used in the impugned import. The FIR for commission of offence of forgery, cheating and fraud was got registered by appellant Sanjay Arora for himself and his Proprietorship M/s. Pico Trading Company. The order of imposition of penalty upon him is accordingly prayed to be set aside. 10. On behalf of Mr. Nawal Kishore Singh, the another appellant it is submitted that Shri Deepak Rishi was never known to him except that he was in touch with his employer Shri Bhupinder Singh and accordingly had collected certain documents for said Shri Deepak Rishi during the impugned period. Except this there is no evidence on record proving his involve....
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...., 2011 that too for the durations as long as of 599 seconds. The only evidence relied upon is the FIR lodged by Shri Sanjay Arora but the said FIR is after the import and after Shri Sanjay Arora had joined the investigation. The possibility of said FIR as an after-thought to manipulate defence cannot be ruled out. 14. Further, no outcome of the investigation in the said FIR have been brought on record, though original adjudicating authority has held Shri Sanjay Arora to be the victim of identity theft whereby his identity has been used to cause the fraudulent imports. But his association with Shri Deepak Rishi is very much established on record. From the testimony of all the noticees herein the transaction which appears in corroboration is that Shri Deepak Rishi was the mastermind for the impugned imports and every other noticee has acted at his instance. Though many of them have pleaded no knowledge nor their consent but there is no positive evidence to corroborate the said defence. On the contrary the acknowledged participation of everybody involved herein is sufficient to prove their intent with all their knowledge and consent to participate in the impugned illegal imports. H....