TaxTMI 
TaxTMI 
2025 (11) TMI 1117
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.... 2. The facts of the case are that a specific intelligence was received by the Directorate of Revenue Intelligence, Ahmedabad Zonal Unit, Ahmedabad indicating that Shri Krishna Goswami of Kolkata was indulged in fraudulent import of Betel Nut falling under CTH 080299 by mis-using the Import-Export Code (IEC) of M/s S Krishna & Co. Situated at 6, Wood Street, 1st floor, Room No 3, Kolkata-700016 (IEC 0293012113). The fraudulently imported Betel Nuts were mainly brought into the Country through Petrapole Land Customs Station. 2.1 Intelligence further indicated that the Betel Nuts so imported by him in the name of the said firms was actually of Indonesian origin but the same was simply routed through Bangladesh with an intent to evade app....
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....indenters, Indonesian suppliers and Bangladesh based accomplice firms. 2.3 Intelligence also indicated that the India based importers /indenters were normally interacting with Shri Narendra Lodaya in connection with quality, quantity, value, shipment schedule etc. in respect of such Betel Nut, through email correspondences; that the evidences containing actual Country of Origin of Betel Nut, its actual value, actual invoice /sales contract/proforma invoices, remittance of differential amount through illegal channels were exchanged between Shri Narendra Lodaya and the Indian importers through Email correspondences. 2.4 Based on the above intelligence, searches were carried out at the premises of (i) Sri Krishna Goswami, proprietor of M....
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....Agro Products based at India, Pakistan, Bangladesh, Nepal etc. and exporters of these products based at Indonesia; he was getting a commission/ brokerage @ USD 10 PMT; that he used to receive enquiries from the buyers of agro products, that after finalization of the order over telephone, their exporters prepared Sales Contract (viz. SC) in the name of prospective buyers. In the said Sales Contract the details like Name of the overseas buyer, Sales Contract No. & Date, Description of goods, Rate PMT (CNF or FOB), Port of Import, Port of Shipment etc. were mentioned; that their Indonesia based exporters used to ship the export cargo (i.e. consignments of Betel Nuts) in the name of Bangladesh based importers, who in turn used to raise invoices....
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....e Department i.e. Certificate of origin, Bill of Lading, Contracts etc., the adjudicating authority ought to have considered these evidences. This case is made out after a highly professional and systematic investigation conducted by DRI. The investigation unearthed various incriminating documents from email correspondences between the exporter located in Indonesia, an Agent, Shri Narender Lodaya and the importers located in India. These correspondences are undeniable brought out the actual origin of the goods. It is undisputedly speaks about the actual value of the imported goods and the evasion of duty by way of under valuation in this case. Therefore, the impugned order is to be set aside. 4. Heard the ld. A.R. for the Revenue and the....