TaxTMI 
TaxTMI 
2026 (6) TMI 322
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.... export consignment was seized by the authorities in China on 19.09.2005. Investigations carried out by the authorities reveal that the said consignment declared as 7500 kg of AOS was consigned to M/s. Yamtai High Link Import & Export Company Ltd., China and that Ms. Anju Jolly, Proprietor of Vikas Overseas had ceased to operate his business activity under that name in the year 2003. The investigations further revealed that the appellant Devinder Pramod alongwith co-noticee fabricated certain documents including export invoices and packaging list, mis-utilising the IEC and the firm's name Vikas Overseas. All this was done in a completely fraudulent manner. 3. The present appellant has, however, claimed that he was no more than a mere commission agent, arranging the sourcing of the goods for export. The authorities recorded the statement of the accused and noted that the appellant played a key role not only in the procurement of the goods but also organised logistic and coordination support to and with the freight forwarder and in effect, handed over the requisite documents to Shri Deepak Berry, Director of Direct Ocean Shipping P. Ltd., for customs clearance through M/s. D....
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.... the contents of which he had doubtfully acknowledged. 6. For the sake of completeness of the factual premise, it may be necessary to point out that Mahesh Kumar Gupta, the co-noticee vide his confessional statement recorded by the authorities admitted that he had arranged IEC No.0592009335 of Vikas Overseas and opened a bank account in Andhra Bank, through his employee Lallan Kumar Thakur and prepared export documents on his computer. He has further admitted that in respect of services rendered by him he had received an amount of Rs.16 lakh from the appellant, beside acknowledging that both he and appellant were aware of the nature of the export item and the mis declaration. The aforesaid chain of events is corroborated further not only by way of the factual premise of the case but also testimonies of various persons recorded like that of Lallan Kumar Thakur (employee of Mukesh Kumar Gupta), who confirmed the details relating to the opening of the bank account and usage of false and fabricated documents besides using M/s. King Trader (a firm linked with Mukesh Kumar Gupta) for the purpose of opening of the said fabricated account in the name of Vikas Overseas; Suresh Kumar Jain....
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....country's export mechanisms. 9. The appellant has contended in the matter that the entire case is based on the alleged recovery of Ketamine in China, relying solely on the communication of the Consulate General. It has been submitted by them that no documentary evidence exists to establish that ketamine was actually exported in the consignment as AOS. They have also laid claim to the fact that the goods were allowed export by the customs which according to them would obviously lead to fulfilment of their obligation cast upon under section 50 and 51 of the Customs Act. The learned counsel for the appellant has further stated that at the relevant time Ketamine was not classified as a prohibited or a dutiable item under the Indian law and that the appellant had not laid claim to any incentives for export, thereby making out a case so as to rule out any intent to defraud the Indian Government. The learned advocate has strongly asserted that the appellant was only a commission agent and had no control on ownership of Vikas Overseas, limiting his clients role to coordination, logistic, etc., at the instance of the co-noticee, Mahesh Kumar Gupta. It is, therefore, his case that the amo....
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.... despite ample opportunities, the noticee failed to reveal the identity of various persons like Lakhwinder Singh, or produced them before the authorities, despite the fact that they were brought into the narration of events by the appellant for purpose of arranging of the export of the consignment. This, therefore, would confirm, that the entire operation, though not in accordance with law was planned, controlled and executed by the appellant/noticee. 11. Learned advocate for the appellant had also taken the plea that no physical testing or seizure of export goods was done in India, and therefore, the entire case is misconceived and legally unsustainable. It may, therefore, be pointed out that once a consignment is exported and seized abroad, the fact of it being mis-declared and prohibited would relate back to its export and is sufficient to invoke the consequential provisions of the law of Customs. The fact of the report of China customs, received through Indian Consulate, to this effect of seizure of 1010 kg ketamine cannot be simply brushed aside. It carries an inherent intrinsic evidentiary value and is the part of the systematic process of international cooperation, in suc....