2023 (5) TMI 937

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....ed by the Kolkata Zonal Unit of DRI to the effect that some unscrupulous operators are engaged in importing consignments from Hongkong and China grossly mis-declaring the description and value of the consignments using the IEC registered in the name of other person and shell companies. 2.1 After preliminary investigation, it was found that one M/s A.S.S.Tradcom of 10, Saha Lane, Kolkata-700007 having IEC No.0217504108 imported six consignments at Kolkata Port from Hongkong/China, out of which, two were already cleared, for another three consignments, Bills of Entry were filed and the Bill of Entry was yet to be filed for the six consignments. It was found that IEC holders are not the actual importers of these consignments. The copy of IE....

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....n the import of the said consignment, stated that one Shri Monoj Singhal wanted to import the above consignments from Hongkong and it was in search of a person, who could give IEC to him on rent and for that he will pay some money. 2.2 The statement of the appellant was recorded in correction of the above consignments on 03.01.2018, wherein he has stated as under : 12.14.1 He is Prop. of a customs clearing company named A.K. Enterprise, 310-311, 3rd floor, 7/28 Vardaan House, Ansari Road, Daryaganj, New Delhi-110002. 12.14.2 He is also a 'G' Card holder of M/s phenomenal Logista, RZA-23, Anoop Nagar, Uttam Nagar, New Delhi-110059, another custom Broking firm. 12.14.3 His Mobile numbers are 9811282247,9643317457....

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....lp Manoj Singhal, he called his friend Sameer Sharma who had connection with some Customs Officer for help and Sameer Sharma agreed to help. 12.14.12 He came to Kolkata along with Manoj Singhal on 23.08.2017. He met Shri Sanjay Agarwal at NSCBI Airport who had come to receive them. 12.14.13 He met Shri Laxman at some hotel at Park Street where Shri Laxman told about some Customs alert and informed them that the goods could not be examined. 12.14.14 Manoj Singhal called Sameer Sharma and asked him to come to Kolkata with the officer as promised. 12.14.15 On 25.08.2017, Sameer Sharma arrived at Kolkata along with Mr. D. K. Jain whom he knew since his posting at ICD/TKD. 12.14.16 Manoj Singhal infor....

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.... 12.14.26 Mobile Nos. of Manoj Singhal are 9899921640, 9899021640. 12.14.27 Mobile No. of Sameer Sharma is 9999650558. 12.14.28 Mobile Nos. of Mr. Laxman are 9831039067, 9830346820. 2.3 In these sets of facts, a show-cause notice was issued to the appellant and it was held that the appellant acted as a middleman between mastermind Shri Monoj Singhal and Shri Sameer Sharma, who further acted as a contact man for Shri Dhan Kumar Jain. The appellant was well aware that it is a case of mis-declared import and Shri Dhan Kumar Jain was requested to influence to DRI Officers, so that the mis-declared goods may be cleared. Therefore, it was held that the appellant is liable for penal action and consequently, penalty of Rs.20.0....