TaxTMI 
TaxTMI 
2024 (7) TMI 329
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....he CHA firm. The appellant submits that he in turn had procured the said business from one Arup Mukherjee of Calcutta. When the aforesaid transit consignment (CTD Nepal export) was examined at Netaji Subhash Dock, Kolkata, the sealed container was found to contain 6560 kgs of red sander wood logs- an endangered species under CITES and Wildlife Protection Act, 1972 and prohibited for exports. 3. Scrutiny of the Customs Transit Declaration (CTD) No.295 dated 30.03.2014 and other relevant documents, revealed as under: (i) Declared Exporter was M/s. Bhadrakali Export Pvt. Ltd., Kathmandu Nepal bearing PAN No.601377642. (ii) Declared Consignee's name and notified delivery address was M/s. Transport Korea Co. Ltd., Room No.409, Dong-A JEIL Building, Jungang-Dong 4-Gajung-Gu Busan Korea (iii) Container Number TRHU 2987633, having seal number HC 989783 and laden on vehicle number NL-01K-8424 was declared to have entered India through Raxaul Customs Border on 30.03.2014 and route in transit was declared as "Raxaul- Motihari-Mujaffarpur-Patna-Nawada-Barhi-Dhanbad-Asansol- Panagarh-V Bridge-Kolkata". (iv) 56 packages of Nepalese Cane Handicrafts Goods under H.S. Code 6913.90, having ....
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.... mastermind and key person with regard to the shipment and the attempted export of red sanders wood under the garb of handicraft goods. The show cause notice also points out the involvement of the said person in export of similar consignment elsewhere on the strength of fictitious documents and interdiction thereof having been done on the very day at Muzaffarpur. It also notes that the whereabouts of Sujan Sharma remained untraceable ever since the case was registered. In so far as the present appellant is concerned, the show cause notice dwells on the role played by him as below: "28 (d) Shri Srikanta Adhikary, 67, Nivedita Sarani, Bally, Durgapur, Howrah, was working as Clearing Agent for the CHA firm M/s. Bose Enterprise. He was in direct touch with Sujan Sharma and from the facts as mentioned above, it appears that Shri Srikanta Adhikary knowingly associated himself with Shri Sujan Sharma in order to facilitate him the smooth clearance of the contraband goods. In his statement, he stated that he had got in touch with Sujan Sharma through Arup Mukherjee. CDR analysis of the mobile number used by Sujan Sharma revealed that he was in constant touch with Shri Sujan Sharma. It als....
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....ate of Origin and LOA regarding export of Bamboo Cane Handicrafts by M/s. Bhadrakali Export Pvt.Ltd., Nepal. He knew Sujan Sharma who resided at 8, Babulal Lane, Kolakta-700006, was a broker and user of mobile no.9831721256, 8334860735. He knew him for last 2.5 years. He met with them in Custom House, Kolkata two and half years ago and thereafter, they became friends. He used to give him work related to clearing of export & import consignments. Arup Mukherjee told him that the consignment of Bhadrakali Export Pvt.Ltd. was given by said Shri Sujan Sharma. He also undertook work directly from Sujan Sharma many times. Being questioned to give details of Shri Sujan Sharma, he stated that Shri Sujan Sharma had office at 29, R.N.Mukherjee Road, 2nd Floor in the name and style of Arihant Logistics. He introduced him to M/s. A.M. Jordan Pvt.Ltd. the owner at the space for renting a table place to Sujan Sharma. He also confirmed that Sujan Sharma used to stay at 8, Babulal Lane (Near Satya Narayan Park, Thakur Mahal), 3rd Floor and he met him twice there; that, Shri Arup Mukherjee gave him the information like vehicle no. of the instant consignment (Nepal CTD) about their arrival at NSD Por....
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......e M/s. Arihant Logistics and the CHA i.e. M/s. Bose Enterprise. Shri Sujan Sharma, Shri Arup Mukherjee and Shri Srikanta Adhikary appear to have acted in a preplanned manner. It appears that he acted as a service provider to M/s. Arihant Logistics. Payments for booking of container were received by him, thereafter, Shri Arup Mukherjee made payments to container agent, CHA and other persons involved in this shipment. The chain system was utilized to avoid easy detection of money transfer. It thus appears that Shri Arup Mukherjee had rendered himself liable for penal action under Section 114(i) of the Customs Act, 1962 for his aforesaid omission." 12. In view of the aforesaid, the plea of the appellant that he was mainly acting as a commission agent actually does not hold any substance and is not borne out with evidence. In any case it is a recorded fact and an admitted position by the appellant that he had procured the consignment and handed over the consignment documents to the Customs Broker for onward clearance. It is an admitted fact that the appellant was not only in constant touch with the mastermind who remained unreachable for the authorities but also known common associ....