TMI Blog2017 (9) TMI 439X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue is that it appears that the appellants have been trying to make various place by way of cover-up and/or afterthought. Held that: - there is no conclusive finding as to the garments seized being of third country origin. So far, the goods being undeclared in the Bill of Entry being admitted in Nepalese Jackets its value at ₹ 33,000/- the declared garments valued at ₹ 32,74,945/- at the Annexure-A1 to Panchnama and I hold that the confiscation is bad and set aside the same along with redemption fine - So far the handicrafts goods at Annexure-B to the inventory admittedly there is no evidence of such goods being of third country origin and there are also the declared goods as per the Bill of Entry valued at ₹ 2,13,522/- and accordingly the confiscation set aside. So far, the undeclared goods being personal effects valued at ₹ 4700/- admittedly belonging to R.C. Sharma is concerned, the confiscation set aside in view of the admission by the said R.C. Sharma being an employee of the Government of India and the facts stated by him have not been found to be untrue and further the goods were of very small value and admittedly personal effects. So f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tops, trousers and mix address items and the goods were consigned to Goel Arts Crafts, Malviya Nagar, New Delhi. On preliminary examination Jeans and sports shoes were found beneath the handicrafts and other Nepalese goods on both the trucks which were not declared in the bill of entry. The goods and the vehicles were detained vide detention memo dated 11.03.2008 and on request of the person in charge, for checking at safe place, both the trucks along with the persons who were present on the trucks were brought to the office of DRI Regional Unit at Lucknow. 100% physical examination of the goods loaded on the vehicles was carried out in the premises of DRI Office from 12.03.2008 to 16.03.2008 and the inventory of recovered goods were prepared which are annexed as to the Panchnama. The details of the recovered goods are as follows: - S.N. Inventory Description of recovered goods Value (in Rs.) Provisions contravened Section under which the goods are liable to confiscation 1 A-I TCO readymade garments i.e. Jeans, Shorts, Upp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 15.03.2008 stated that he had accompanied the goods from Kathmandu on 07.03.2008 for Delhi and that the goods were transferred into Indian trucks at Mahendra Nagar Bhansar and he did not have much idea about the details of the goods. 3.1 Shri Hari Kumar Thakuri, who was the manager of the firm M/s Pramila Handicrafts, consignors in his statement dated 17.03.2008 stated that handicraft items and Nepalese jackets are being manufactured in the factory of M/s Pramila Handicrafts and some items are purchased from the market and then exported. That this time some packets were already brought to the godown of M/s Pramila Handicrafts and he was directed to keep the same beneath the handicraft items. After getting the goods loaded in his presence and in presence of owner, he started from Kathmandu on 07.03.2008 and got the goods cleared from the Nepal Customs and Indian Customs on 11.03.2008. That Smt. Kamla Shrestha is the owner of M/s Pramila Handicrafts and had arranged to put TCO garments instead of Nepalese garments knowingly, that the goods were to be delivered to M/s Goel Arts Crafts, Malviya Nagar, New Delhi that the Bill of Entry was filed by Shri D.D. Pant, an authorised a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y No.493/07-08 dated 11.03.2008 was got cleared by him and Customs duty was deposited by him after receiving the same from Shri Hari Kumar Thakuri. The consignment in question was checked by Customs officers by drawing samples from the packets kept at the rear end of the truck and that he was unaware of loading of Chinese garments loaded on the seized Trucks. That no formal or the issue was given by M/s Goel Arts Crafts, New Delhi for clearance of the consignment. The seized trucks were released provisionally on inspection of bond for equivalent value and on furnishing of cash security with ₹ 25,000/- each truck. 3.6 Shri R.C. Sharma in his statement dated 22.07.2008 under Section 108 of the Customs Act, 1962 stated that he was a constable of CISF, Government of India posted at MPRTC, Devli, that he had met with Shri Hari Thakuri of M/s Pramila Handicrafts as he used to visit Indian Embassy Kathmandu, where he was posted, that on his transfer he handed over some used household goods to Shri Hari Thakuri for delivering the same at Rohtas Transport, New Delhi, that some goods listed in part D of inventory belong to him and goods listed in part C of the invented did not bel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tube boiler, grinding stone, sports shoes, ladies sandals and shoes as the same were found to be undeclared amounting to be smuggled. It is also mentioned that in one bag 1767 pieces of brand tags on which some thing was written in Chinese and further also written in English from which it appeared that the tags were transported for being affixed on garments. Further the goods had written part B namely Nepalese handicraft, public handmade items valued at ₹ 2,13,522/- were held liable to be confiscated and option was given for redemption on payment of fine ₹ 50,000/-, further the goods as details Annexure 2 8 to the Panchnama, being Nepalese garments and miscellaneous goods valued at ₹ 1,78,200/- which also confiscated with option to redeem on payment of redumption fine of ₹ 45,000/-, further the personal effects valued at ₹ 4713/- in part B to the Panchnama will also held liable to confiscation with option to redeem them read with ₹ 1,000/-, further the two trucks bearing registration numbers are UP-78 AN 0997 and UP-04A 0481 each valued at ₹ 4,00,000/- were also held liable to confiscation with option to redeem on payment of redemption f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ments made by him to them. They also enclosed Xerox copy of three cheques dated 16.03.2006 for ₹ 2,50,000/- and also two other cheques for ₹ 2,50,000/- and ₹ 92,000/- issued by M/s Goel Art Craft, New Delhi in their favour. She further led evidence regarding her indifferent health pursuant to road accident since 10th October, 2007 and in support of that, she had produced a copy of discharge summary issued by B B Hospital (Pvt.) Ltd. Gwarko, Lalitpur, Nepal, wherein it is mentioned that she suffering with lower back pain pursuant to car accident few hours back sustaining injury on back etc. and was advised bed rest along with the other treatment. From the other medical documents, it appears that she remained under treatment and bed rest till February-March, 2008. 6.1 The learned counsel further referred to the findings in the impugned order at para 40. She urges that the plausible explanation given by the consignor with the Smt. Kamla Shreshta proprietor of M/s Pramila Handicrafts and therein her employees have not been found to be untrue. She stated that the exporter also led evidence by way of producing the certificates issued by few manufacturers/traders ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... will and there was no consideration involved. 6.3 The learned counsel also pointed out to certificates issued by Government of Nepal Ministry of Industry and Commerce and supplied trade and export promotion Centre certifying that the trade fair to be held in India in November, 2008 Smt. Kamla Shreshta of M/s Pramila Handicrafts is participating with their goods and also referred to a certificate dated 16th November, 2008 issued by second Secretary Embassy of the Nepal at New Delhi that they are participating in alongwith the goods in the Indian Trade fair in November, 2008. Accordingly, urges that they are regular traders and manufacture of repute and do not indulge into any malpractices. The conclusion as regards garments is known basically does not stand in view of the overwhelming evidence led by them. So far, the goods as per Annexure-C being water tube boiler and stone grinder treasure although these goods were handed by R.C. Sharma but it appears under the facts and circumstances he has chosen to disown the same for reasons best known to him. It is further urges that the appellant exporter have brought the goods through proper Land Customs Station and had there been any ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fects valued at ₹ 4700/- admittedly belonging to R.C. Sharma is concerned, I set aside the confiscation in view of the admission by the said R.C. Sharma being an employee of the Government of India and the facts stated by him have not been found to be untrue and further the goods were of very small value and admittedly personal effects. So far, the goods at Annexure-E to the Panchnama being undeclared handicrafts value at ₹ 1,45,200/- is concerned. I hold that these goods are liable to confiscation but the appellant-exporter, Smt. Kamla Shreshta of M/s Pramila Handicrafts is entitled to redemption, on payment of redemption fine ₹ 25,000/-. So far, the two trucks are concerned, I find that there is no finding save and except presumptions that the owners of the said trucks and its staff being drivers and cleaners were knowingly transporting any contraband goods. In this view of the matter, I set aside the order of confiscation of the two trucks as well as the redemption fine imposed. So far, the penalty imposed under Section 112 of the Act is concerned, considering the overall facts and circumstances and my findings hereinabove, I reduce the penalty imposed on Smt. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
