TaxTMI 
TaxTMI 
TaxTMI 
2022 (5) TMI 148
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...., Packing List, Annexure-C, CENVAT declaration and Carting Sheet; that during examination, it was observed that there were 463 packages, instead of 390 packages as declared by the party in the Shipping Bill, Invoice & Packing List; that it was observed that out of 70 (Seventy) numbers of Jaipur Benches, 50 benches were heavier; that on examination of the heavier benches - hollow space under the benches, covered by nailing them with ply-board, wooden logs having fragrance like Sandal wood were found concealed; that rest of the 20 benches were of light weight nothing was found concealed. 3.1 That two types of wooden floor lamps stuffed with dry grass were found i.e. one made of wooden logs and other made of Hard Paper Board; that round shape ordinary painted wood pieces were nailed around the wooden logs and lamp shade with holder fixed temporarily on its top without any electrical wiring, in such a manner that it looked like a wooden floor lamp; that on detailed examination, the wooden logs appeared to be of Red Sanders Wood whereas the second type of Wooden Floor Lamp was found to be made of normal Hard Paper Board; that there were 15 numbers of small wooden logs round shaped ordi....
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.... is also prohibited. As per CITES also the export of Red Sanders cannot be allowed without a CITES export permit as t is listed in Appendix-II of CITES". 5.1 That on the basis of Identification Report of Wild Life Inspector, the detained goods were converted into seizure under Section 110 of the Customs Act, 1962, vide Seizure Memo dated 12.02.2014. The seized goods were handed over to Custodian M/s GRFL, ICD Piyala, Ballabhgarh for safe custody. 5.2 That further, for critical analysis of the type of wood, the representative samples of the woods were forwarded to Forest Research Institute, New Forest, Dehradun-248006. Ms. Sangeeta Gupta, Scientist, Wood Anatomy Discipline, Botany Division, Forest Research Institute, Dehradun, vide her letter No. 70/2014-WA/9-0-4(14) dated 30th May 2014 submitted the identification report confirming the samples to be of Pterocarpus santalinus (Red sanders) & Santalum album (Sandal Wood). 5.3 That the Assistant Director (CI), Directorate of Revenue Intelligence, D-Block, I.P. Bhawan, 7th Floor, I.P. Estate, New Delhi-110002 vide letter No. DRI/HQ-GI/338/XVII/Misc -13/2014 dated 14.11.2014 provided the value of seized Red Sander Wood at Rs. 10 Lakh....
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.... for sales promotion and met with many exporters; that he also met Sh. Aman and Sh. Shubham (Rahul) of M/s Indus Exports, Street Town Hall, Ambala Road, Saharanpur, U.P., Telephone No. 0132-2645958; that he received several calls from above-said persons requesting for Freight and Transport rate/ quotations; that he again met above said persons on 28th January, 2014 at the residence of Sh. Aman; that they told him that M/s All Crafts Export was a new company through which they wanted to do export and they also wanted to export goods to Hongkong; that he had never seen or met Ms. Asha Narang, Proprietor of All Crafts Exports, Saharanpur; that they had given the documents viz (i) self-attested copy of IEC, (ii) Original AD Code letter, (iii) self-attested copy of PAN card, (iv) KYC Form, shipping line original on 28.01.2014 at their residence i.e. near Fire Brigade Office, Back of ICICI Bank, Street Town Hall, Ambala Road, Saharanpur; that other documents like Invoice and Packing List were receiver by Email ID [email protected] from them; that Mobile No. of Sh. Aman were 09997146419, 09897665051 and Mobile No. of Sh. Shubham (Rahul) was 09058988313. 7. Statement of Md. Hasan ....
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....e knew Md. Hasan Khan and met him when he came at his residential premises to meet his son Sh. Aman Sethi in connection with some business. He also knew Sh. Ramdhavan- Driver of vehicle No. HR47M-8885 who had come alongwith the said vehicle and Container No.YMLU8777032 to Saharanpur on 04.02.2014 for loading of goods to be exported by M/s All Craft Exports. The officer tried to contact him (Sh. Aman Sethi) on his M. Phone but his phone was found switched off. He further assured to send his Son Sh. Aman Sethi and Ms. Asha Narang to Customs office to join the investigation. 11. In the course of search at the residence of Ms. Asha Narang, the officers resumed some documents under panchnama. At the time of search Ms. Asha Narang was not present and the search was conducted in the presence of Sh. Sunder Lal, landlord of the premises. 12. Statement of the Driver of the truck - Sh. Ramdhavan was recorded on 28.02.2014 who was working in M/s ARD Transport Company, Concor Building, New Delhi. He inter alia stated that on 03.02.2014 he loaded the empty container No.YMLU8777032 on vehicle No. HR47M8885. He reached Saharanpur on 04.02.2014. He contacted Sh. Aman Sethi who told him that the v....
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....of Sh. Sanjay Singh S/o Sh. Prabhakar Singh was also recorded on 27.05.2014, wherein he inter alia stated that he accompanied Sh. Sbhubham Narang to the Customs Department as he was promised Rs.5,000/- for falsely deposing that the goods under export pertained to him. 16. Statement of Ms. Asha Narang, Prop. of M/s All Craft Exports was recorded on 23.12.2014 wherein she inter alia stated that she has studied upto class 12th and has been residing with her husband at Dwarkapuri, Saharanpur since the beginning of year, 2014. She has no connection with M/s Indus Exports, she has no other firm other than M/s All Craft Exports, which was opened as her son who has completed his studies, to start his own business. She does not know M/s Shining Centre International (Hong Kong) Group Company Ltd., and how order of wooden floor lamp and Jaipur Bench was placed on her firm. She admitted that she has provided KYC documents, AD Code letter, copy of PAN card and other export documents duly signed by her, but she does not know Md. Hasan Khan. Although, she signed the documents, but not aware of the contents or the source of procurement of the goods under export. On being shown the panchnama dated....
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....ha Narang or Mr. Shubham on their mobile number. It appeared that appellant - CHA was in touch with the freight forwarder, and not in touch with the other persons. 22. Thus, it appeared to Revenue that Mr. Aman is son-in-law of Ms. Asha Narang and brother in law of Mr. Shubham, have actively colluded in forgery and attempted export of prohibited goods. It appeared that Mr. Aman was the master mind in the whole transaction. It further appeared that the appellant CHA was not in direct contact with the said exporters, and they have accepted the filing of export documents through Md. Hasan Khan, the freight forwarder. Accordingly, as per show cause notice dated 03.02.2015 issued against Ms. Asha Narang of M/s All Craft Exports and others it was proposed to confiscate 4678 Kg. red sender valued at Rs. 28,60,800/- in log form, 722 kgs. of sandal wood valued at Rs.12,99,600/- seized under panchnama dated 12.02.2014 under Section 113(d) and (e) of the Act, with further proposal to confiscate 189 pcs. of wooden floor lamps and 70 pcs. of Jaipur Bench, totally valued at Rs.47,68,000/- with further proposal to impose penalty under Section 114(i) and 114AA of the Customs Act. Penalty was also....