AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2022 (12) TMI 482
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....r No.CRXU-2443114 (20') attempted to be exported out of India. 3. The brief facts and circumstances leading to the issuance of the above mentioned Show Cause Notice to the Appellant are narrated below:- 3.1 A specific information was received by the Officers of DIU(P), Kolkata that one container bearing No.CRXU-2443114 (20') stuffed with Red Sandal Wood will enter the dock area of N.S. Dock on 27/06/2009 for export. The Officers located the said container lying near Berth No.5. The said container sealed with lead seal and agent's bottle seal was detained under detention letter dated 27/06/2009. 3.2 In response to the said detention letter, one Shri Dilip Kumar Sarkar, an authorized representative of M/s. R.N.Lall & Bros. (hereinafter referred to as the CHA) appeared before the Officers of DIU (P) and produced the original Shipping Bill No.5558270 dated 25/06/2009 and other documents including ARE-1 No.0122/C- 1/SE/2009-10 signed by the Superintendent of Central Excise, Range- III, Howrah West Division, Haldia Commissionerate. According to the said shipping bill, the consignor was found to be M/s. Saila Enterprises, Sabujpally, Gouranganagore, Rajarhat, Kolkata and the consignee ....
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....cuments produced by the CHA. 3.7 Shri Bimal Kumar Saha, the declared exporter of the goods in his statement on 30/06/2009 recorded under Section 108 of the said Act stated that he was proprietor of M/s. Saila Enterprises which was registered with Rajarhat Municipality. He used to export fruits to Bangladesh through land customs route. At present he had no business of import and export. He has denied to have any connection with the consignment detained by the officers of DIU(P). 3.8 A summon under Section 108 of the said Act was issued to Shri Ashok Kumar Verma, Partner/proprietor of M/s. R.N.Lall & Brothers for appearing on 01/07/2009, who authorized his manager Shri Sukhendu Maity for the said purpose. Shri Maity stated that being the authorized representative of the CHA, he had processed the said shipping bill and dealt with Shri Tirthankar Chakraborty, Director of M/s. Geotrans Maritime & Logistics Pvt.Ltd. had handed over all the documents to him through a messenger on 23/06/2009; that the said documents were further processed on 25/06/2009 and the shipping bill was generated at the customs house on the same date; that they picked-up the said container for transportation of t....
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....liable to confiscation under Section 113 of the said act. The said container and the truck were also seized under Section 110 of the said Act. 3.11 In his statement dated 09/07/2009 recorded under Section 108 of the said Act, Shri Tirthankar Chakraborty stated that he knew Shri Rabi Agarwal, the alleged exporter for the last two months through telephonic conversation only; that the subject export consignment was the first job being handled by him for the said exporter, that the booking details form for the container was filled by his employee Shri Debasis Banerjee; that the pick-up letter for the container was issued by M/s. Marine Container Services (I) Pvt.Ltd. in favour of his company; that he did not know as to who had sealed the container and who had brought the container to dock for export; that he came to know about the detention of the consignment from the officers of DIU(P); that despite repeated efforts he could not contact Shri Rabi Agarwal. 3.12 Shri Debasis Banerjee, an employee of M/s. Geotrans Maritime & Logistics Pvt.Ltd. stated that he was told by his Director Shri Tirthankar Chakraborty that one container had to be handed over by their company and the papers rel....
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....onducting further investigation the officers came to the conclusion that :- (a) The seized Red Sandal Wood were attempted to be illegally exported out of India in contravention of the provisions of the said Act and were liable for confiscation under Section 113(d) of the Act.; (b) M/s. R.N.Lall & Brothers, the CHA did neither take any authorization from the exporter nor execute any written contract with the exporter and have rendered themselves liable to penal action under Section 114(1) of the Act. (c) Shri Tirthankar Chakraborty, the Director of the Appellant Company by his act of omission and commission abetted the attempt of illegal export of Red Sandal Wood and rendered himself liable for penal action under Section 114 of the Act. (d) The Truck bearing No: AS01-1326 is liable to confiscation under Section 115(2) of the said Act as the same was used for transportation of the prohibited goods. (e) By giving the truck on hire without ascertaining the genuineness of the client, Md.Shamim, proprietor of Md.Hussain is guilty in abetting the illegal export of Red Sandal Wood and rendered himself liable for penal action under Section 114 of the said Act. 4. After coming to ....
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....d by the Additional Commissioner of Customs (Port) filed an appeal before the Commissioner(Appeals) Kolkata under Section 128 of the said Act. The Stay application filed by the Appellant along with the Main Appeal came up for hearing before the Commissioner(Appeals) the Commissioner(Appeals) after considering the submissions made by the Appellant passed Stay Order No.35 and 36/CUS(Apprg)/KOL(P)/2013 dated 20.09.2013 directing the Appellant to make pre-deposit of Rs.1,25,000/- as a condition for taking up the main appeal. The Appellant deposited Rs.1,25,000/- vide pay order no.046514 dt.10.12.2013 drawn on Axis Bank Limited. 9. Thereafter the main appeal was heard by the Commissioner(Appeals) and the impugned order in appeal no.KOL/CUS(Port)/AA/1931-1934/2017 dated 20.11.2017 was passed by way of rejecting the appeal. 10. Hence the present Appeal before this Tribunal. 11. Heard both sides and perused the appeal records. 12. I find that Shri Tirthankar Chakraborty has deposed in his voluntary statements as under :- * Invoice, packing list, SDF form & Form C-1 was handed over to me by a representative of M/s. Saila Enterprises. * I know Mr. Ravi Agarwal for the last two month....
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....ed under A.R.E.1 No.0122/CI/SE/2009-10 dated 26.06.09 were brought to NSD for exportation to a foreign destination. The subject consignment belongs to one Mr. Ravi Agarwal, owner of M/s. SAILA ENTERPRISES who requested me to provide a 20' 7 ft. container and a suitable CHA for the said job. Accordingly a container was requisitioned from the container agent M/s. Marine Container Line and CHA M/s. R.N.Lall & Brothers was provided to Mr. Ravi Agarwal for exportation of the subject consignment. Like many other clients Mr. Ravi Agarwal is also one of my client whom I know since last three (3) months. Mr. Agarwal's contact Tel No. is 9830381707 who is a resident of Alipore area in Kolkata. As far as I remember Mr. Agarwal's address and telephone (office) is available in my office which I will provide tomorrow i.e. on 29.06.2009. * Mr. Ravi Agarwal always spoke to me on telephone from the above telephone No.9830381707 asking for service charges etc. I have never met him and he promised that he will be paying the charges through a bank cheque for the said job which I have not yet received from him. * This is to add that I am ready to co-operate with Customs authorities in regard to the....