TaxTMI 
TaxTMI 
2026 (5) TMI 446
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....25 of the Customs Act, 1962 on the exporter. (ii) I impose a penalty of Rs1,00,000/- (Rupees One lakh) upon M/s Kunal International through its proprietor Shir Amit Goyal under Section 114 of the Customs Act, 1962 as the goods are liable for confiscation under section 113(h) of the Customs Act, 1962. (iii) I also impose a penalty of Rs. 1,00,000/- (Rupees One lakh) under section 114AA of the Customs Act, 1962 upon M/s Kunal International through its proprietor Shri Amit Goyal for having prepared fake shipping bill in respect of goods to be exported; for having intention to avail undue export benefits,. (B) I impose a penalty of Rs.2,50,000/- (Rupees Two lakhs and Fifty thousand) and Rs.2,50,000/- (Rupees Two lakhs and Fifty thousand) upon Shri Surya Prakash Saxena, authorized person of M/s Lucas Maritime under Section 114 and Section 114AA of the Customs Act, 1962, respectively. (C) I impose a penalty of Rs.2,50,000/- (Rupees Two lakhs and Fifty thousand) and Rs.2,50,000/- (Rupees Two lakhs and Fifty thousand) upon M/s Lucas Maritime under Section 114 and Section 114AA of the Customs Act, 1962, respectively. (D) I impose a penalty of Rs.....
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....oods and export documents filed with Custodian were having different Shipping Bill numbers and different name of Customs Broker, the containers were opened and examined 100% by SIIB along with Shed Officers jointly in presence of CHA representative and Exporter representative and two independent witnesses under the Examination Report. 2.3 After the verification, investigation, statements of various persons, it appeared to the departmental authorities that Shri Surya Prakash Saxena, authorized by Ms. Preeti Saxena, the proprietor of M/s Lucas Maritime who is responsible for all the work related to export in respect of Shipping Bill No. 9070233 dated 22.11.2018, right from the arrangement of container and CHA, stuffing of container at factory premises, work related to Customs clearance, and other work till realization of foreign remittance. Thus it appeared that she filed fake/forged export documents and shipping bill in active connivance of exporter, CHA and staff of the custodian in commission of such act that would render the impugned goods liable to confiscation under section 113 (h) of the Customs Act'1962, is liable to penalty under section 114 of the Customs Act'196....
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.... aside the penalties imposed upon the present appellants. 4.1 I have considered the impugned orders along with the submissions made in appeal and during the course of argument. 4.2 In respect of the present two appellants, impugned order records as follows:- "20. Before discussing the above points, I feel it is necessary to first of all discuss the facts of the case, in brief, so as to address the above points in correct legal perspective by adopting an integrated approach for addressing the above points. 21.1 I observe that the officers of SIIB visited CONCOR shed to check the status of Containers covered under Shipping Bill No. 9070233 dated 22.11.2018 filed by M/s Kunal International. During the visit, it was observed that the goods have been de-stuffed in the bonded warehouse of Concor shed and the container Nos. BMOU5791210 and SEGU5336240 were lying empty. 21.2 During the inspection of Export application slip dated 16.11.2018 submitted by the custodian, it was observed that the goods were gated in on 16.11.2018 in two containers bearing No. BMOU5791210 and SEGU5336240 in respect of Shipping Bill No.1234567 dated 16.11.2018 and the name of CHA ....
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....-2018 to All Cargo CFS. Invoice and packing list was also forwarded to the Custom Broker on same date via email by him as received from the exporter. On 16.11.2018 he was informed by Mr. Vinod Dubey that the containers had been gated in at Concor CFS in place of All Cargo Logistics Port. Shri Surya Prakash Saxena asked Mr. Vinod Dubey to get the containers de-stuffed and cleared from there only. But when Mr. Vinod Dubey failed to file shipping bill even after a few days from receipt of cargo in ICD then he requested M/s Kiran Carriers, CHA to file the shipping bill. 21.6 In his statement Mr. Vinod Kumar Dubey (G-card holder of M/s Star carrier, Customs broker) recorded on 05.12.2018, he stated that he got in touch with the party through Mr. Surya Saxena, who is a freight forwarder. He arranged a transporter and handed over the Delivery Order (DO) of shipping line to the driver. This DO was given to him by Sh. Surya Saxena. Then driver collected the containers and got the goods from exporter's warehouse to ICD-Dadri. Their firm had not done KYC of the exporter. He further stated that he did not know that the exporter do not have self sealing permission. He had good rela....
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....on M/s Kunal International through its proprietor Shir Amit Goyal under Section 114 of the Customs Act, 1962 as the goods are liable for confiscation under section 113(h) of the Customs Act, 1962. (iii) Whether penalty should be imposed upon M/s Kunal International through its proprietor Shri Amit Goyal for having prepared fake shipping bill in respect of goods to be exported; for having intention to avail undue export benefits; under section 114AA of the Customs Act, 1962. 22.2 I observe that a critical analysis of the evidences collected and the statements recorded reveals that that M/s Kunal International Khasra No. 52/23/1, Village-Prahladpur, Bangar, Delhi-110042 through Proprietor Sh. Amit Goyal, had tried to get in the goods in the Customs area on the basis of fake export documents, which was intended to be exported and to avail the export incentives, which otherwise was not available. The same were presented through, Mr. Vinod Kumar Dubey (G-card holder of M/s Star Carrier, Customs Broker), with active connivance of freight forwarder Shri Surya Saxena, employee and authorized person of M/s Lucas Maritime and staff of the custodian. 22.3 Sh. Amit G....
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....hipping Bills and also have get the goods into the Customs Bonded area admittedly on the basis of forged documents. In such view I am of the firm view that the notice no.1 was engaged in exporting the goods improperly by using false and incorrect material and are, therefore, M/s Kunal International have made themselves liable for penal action under the provisions of Section 114 and 114AA of the Customs Act, 1962; separately under each Section, for contravening the provisions of Customs Act, 1962. 23. POINT (B) and (C) Whether penalty should be imposed upon both Shri Surya Prakash Saxena, authorized person of M/s Lucas Maritime and M/s Lucas Maritime under Section 114 and 114AA of the Customs Act, 1962, separately on both of them. 23.1 I have critically examined the role of Shri Surya Prakash Saxena, authorized by Ms. Preeti Saxena, the proprietor of M/s Lucas Maritime in this whole episode. I find that M/s Lucas Maritime through Shri Surya Prakash Saxena were responsible for all the work related to export in respect of Shipping Bill No. 9070233 dated 22:11.2018, right from the arrangement of container and CHA, stuffing of container at factory premises, work relate....
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....ought to Ports without RFID e-seals shall be taken to a CFS or allowed direct port entry, as the case may be, and will be subject to usual RMS treatment. Similarly, Full Containers Loads arriving at ICDs, but without RFID e-seals, will be subject to usual risk management parameters. 5.3 The procedure under the subject circulars does not apply to export of non-containerized cargo or Air cargo or for movement of cargo from CFSs to ICDs/Ports or cargo exported through Land Customs Stations. Extant practices in respect of such cargo shall continue. 8. While the progress made in the coverage of reader network across ports and ICDs is well recognised, but factoring that it may take some time for the field formations to fully set up systems and procedures for handling RFID e-sealed containers as well as receipt of data, the Board has decided that mandatory e-sealing for different classes of exporters shall be brought in a phased manner as indicated below: 8.1 In respect of all exporters who have been permitted self-sealing facilities under erstwhile procedures and exporters who are AEOs, it would be mandatory to seal their export containers with prescribed RFID ....