2008 (4) TMI 128

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....r to avail inadmissible concessional rate of duty otherwise. Pursuant to intelligence received DRI searched the premises of GPK and recovered correspondence between GOK & MCG. Shri G. Bhaskar, partner of M/s. Ashok Enterprises (AES) engaged in imports of leather chemicals submitted files relating to imports made by AES. Interrogation of Shri C. Prathapkumar, Proprietor of GPK, Shri C. Bhaskar, Manager of GPK, Shri R. Ranganathan, storekeeper of GPK, Shri S.C. Zaveri, partner of M/s. Trans Traders (TT) and scrutiny of documents recovered during investigation showed that prima facie M/s. Trans Traders, Bangalore, imported leather chemicals misdeclaring them as Synthetic Fat Liquor or Sulphonated Fish Oil to evade prohibition and the duty due.....

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....e imports, namely Metalot D was indicated in brackets where the product was declared under various other names matching the supplier's invoice. The register was maintained to monitor payments to GPK. The fax messages exchanged between GPK and TT & GPK and MCG showed that as per indents in respect of the impugned imports, not less than two items were ordered every time whereas the invoice for the concerned import showed one item less omitting Metalot D. TT admitted that they had specifically ordered for Metalot D but the supplier sent different goods as described in the invoice. The Chief Commissioner rejected this plea. In this context the storekeeper of GPK Shri R. Ranganathan's statement corroborated by entries in the Deluxe Note Book tha....

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....ep this old appeal pending. The ld. SDR reiterated the findings in the impugned order. 5. We have carefully considered the submissions and case records. We find that Shri S.C. Jhaveri has admitted that while placing orders for the impugned imports, they had ordered for 'Metalot D' writing the same in brackets opposite another product ordered such as Optimalin C or Sycurol TT invariably made specific request to MCG while making the impugned imports to supply Metalot D instead of the other product. The modus operandi followed by the importer, indenting agent and the supplier was corroborated by the statement dated 17-9-97 rendered under Section 108 of the Act by Shri G. Bhaskar, Manager, GPK and Shri R. Ranganathan. 6. The Commissioner has ....