TaxTMI 
TaxTMI 
2024 (7) TMI 1119
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....nsignments of various consumer goods, imported by M/s. Aakash Exports during the period May 2013 to August 2013. Out of nine consignments involved, in respect of 3 consignments covered vide Bill of Entry No.2128503 dated 14.05.2013, 2097821 dated 10.05.2013, 2125264 dated 14.05.2013 were duly assessed by the department and allowed clearance by the said officers. The importer said to have imported a variety of dutiable/consumer goods vide the said Bills of Entry. Out of the aforesaid three consignments, one consignment was actually cleared for home consumption and two consignments were awaiting physical examination, when DRI interdicted the said imports. Subsequently, six more containers of the same importer that landed in due course and for which Bills of Entry had not been filed, by then were also examined and taken up for investigations. It was noticed that in addition to the said imported goods certain undeclared goods as well as goods in excess of the declaration were also found. In due course import documents for these six shipments were also filed through the above named CHA, the appellant herein. 3. It was evident from the investigations undertaken by the department that ....
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....rred to as the declared value) is higher than the value thereof, to a penalty [not exceeding the difference between the declared value and the value thereof or five thousand rupees], whichever is the greater; (iv) in the case of goods falling both under clauses (i) and (iii), to a penalty [not exceeding the value of the goods or the difference between the declared value and the value thereof or five thousand rupees], whichever is the highest; (v) in the case of goods falling both under clauses (ii) and (iii), to a penalty [not exceeding the duty sought to be evaded on such goods or the difference between the declared value and the value thereof or five thousand rupees], whichever is the highest.]" SECTION . 114AA. Penalty for use of false and incorrect material - If a person knowingly or intentionally makes, signs or uses, or causes to be made, signed or used, any declaration, statement or document which is false or incorrect in any material particular, in the transaction of any business for the purposes of this Act, shall be liable to a penalty not exceeding five times the value of goods.] "REGULATION 20. Suspension or revocation of licence. - (....
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....y such as plastic showpieces, cutlery set, photo frames, 3D posters, head massagers, packing paper, bouncing balls, binoculars, party poppers, table lamps, water bottles, writing boards, pen stands, paper holders, ladies purses, buckles, etc. However, in addition to some of these import goods as declared, a large variety and quantity of concealed goods were also found in the cargo containing glass chatons, car lamps, LED rechargeable lights, emergency lights, dolls, binoculars etc. amongst others - an elaborate entry of which constitutes a part of the show cause notice annexures (A1-A2-A3; B1-B2-B3; C1-C2, D1-D2; E1-E2; F; G; & H). 8. In several cases it has been brought out from the facts of the case that the description in quantity of goods declared in the Bills of Entry are at complete variance with the IGM declaration and the declaration in the Bill of Lading as were obtained from respective CFS. However, the Bills of Lading subsequently submitted by the importer matched with the Bill of Entry in respect of the description of the goods. Therefore, leading to the obvious conclusion that the Bills of Lading submitted by the importer were manipulated and subsequently 'glass cha....
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....312/- (approx.) as aforesaid. Likewise similar stories were repeated in respect of other import consignments. The proprietor of the importing firm Shri Rajkumar Naptha in the course of investigations admitted to his complicity in facilitation of undeclared, misdeclared goods. In the adjudication undertaken of the subject imports, the declared transaction value under section 14(1) of the Customs Act, 1962 in each of these cases was rejected and the goods re-assessed at values as arrived at by the department in accordance with the prescriptions of the Valuation Rules. Offending goods were confiscated, allowed redemption and the importer amongst others also subjected to penal liabilities. 10. As the importer is not in appeal before us, the facts pertaining to the matter of import, connected with the importer, are not being elaborated any further and the following paras dwell on the role of the CHA and the Director of the firm who are the appellants herein. 11. The Ld.Commissioner vide his order observes the following : "48. As regards to the culpability of M/s. Prethvisha Logistics Pvt. Ltd, the CHA firm and Shri Palash Banerjee, the Director, I find that he has admitte....
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....s. Prethvisha Logistics Pvt.Ltd. and Shri Palash Banerjee, Director, Prethvisha Logistics Pvt.Ltd. for their act of omission and commission and also for abetment of doing of the illegal import have rendered themselves liable for penal action under Section 112(a) & 114AA of the Customs Act, 1962." 12. It is therefore brought out from the records that the present case is by and large a case of smuggling of dutiable goods, grossly mis-declaring their value, quantity, description including non-declaration of items like chatons imported in the guise of a bonafide import shipment. The facts of the case point out that such a nefarious act on the part of the importer along with his cahoots, to which the appellants were also a party, were being perpetuated for quite a long time, but as the saying goes no crime can remain unnoticed for far too long and it will come to light one day. So be it, the aforesaid act of smuggling. In two of the above referred shipments, the act of smuggling was completely exposed while in at least three other cases the importer along with his cronies, including the appellant and with his active connivance could manage to file Bills of Entry much after DRI's inte....