TMI Blog2009 (8) TMI 281X X X X Extracts X X X X X X X X Extracts X X X X ..... ner, broker and truck owners who transported the goods - In the instant case, we find that the goods were, in fact, never delivered to M/s. DDTC (consignee). The diversion of the same in the local market was also by M/s. Sunstar Impex (consigner). The arrangement of procuring CT-3 certificates and subsequent forged re-warehousing certificate was also at the behest of M/s. Sunstar Impex. As already observed, DDTC was only a paper entry and did not exist in reality. M/s. Sunstar Impex knew that the consignee was a fake entity. As such, at this stage, they cannot shift their duty liability to M/s. DDTC (consignee). Duty stands rightly confirmed against consigner by the impugned order of Commissioner. – Exemption cannot be granted in terms of N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Inasmuch as the said appellants had shown the clearances to M/s. D.D. Trading Co. (DDTC for short), another 100% EOU located in Mathura and re-warehousing certificates were produced by them, the Revenue sought information from the Range Superintendent having jurisdiction over the recipient unit DDTC. It was informed by the said authority vide letter dated 26-6-02 that no such re-warehousing certificates were issued by his office and the official stamp affixed on the said re-warehousing certificate was different from the seal available with his office. 4. As a consequence, the statement of Shri D.D. Makhijani, Proprietor of DDTC was recorded on 15-4-02. He, inter alia, deposed that the said unit was started by him as a trading unit under t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /s. Sunstar Impex were ever received by DDTC and only paper transactions took place; that for helping the appellants showing clearances to DDTC, he was given an amount of Rs. 1.5 lakhs from Shri Deepak Gupta in three instalments. Statement of Shri Rajendra Agarwal, one of the directors of M/s. Sunstar Impex was recorded on 5-8-2002 as also the statement of Shri Bimal Hariprasad Agarwal, another director was recorded on 5-8-2002. It was disclosed by the said deponents that the goods were sent to DDTC through M/s. Balaji Transport Co. and they collected the post-dated cheques from DDTC before delivery of the goods. The interrogation of authorised representative of M/s. Balaji Transport Co. revealed that though the five vehicles were booked by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ), followed by Tribunal in the case of Vikram Enterprises v. Commissioner of Customs, Kandla, 2008 (226) E.L.T. 437 (Tri.-Ahmd.), laying down that in case of clearance of goods against CT-3 certificates and re-warehousing certificates having been found forged, duty liability cannot be fastened against the consignor and the same is to be recovered from the consignee, who produced the forged re-warehousing certificates. 11. After appreciating the submissions made by both sides, we note that the fact required to be decided in the present case based upon the evidences, is as to whether the goods reached DDTC or not. The statements of various persons recorded by the investigating authority clearly lead to one fact that DDTC was created on pape ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, DDTC was established with an ulterior motive to show them as recipient of the goods and the entire exercise right from procuring CT-3 certificate by DDTC was being done by the agents representing M/s. Sunstar Impex. It gets fully established on record that the conditions of notification were never fulfilled. 12. As regards the appellant's plea that it is the consignee of the goods, (who is liable to pay duty, as held by Tribunal in the above referred two decisions, we find that the ratio of the said judgments is not applicable. In both the decisions, it was found that the goods were cleared against proper CT-3 certificates and re-warehousing certificates were produced. Though, the said certificates were found to be forged, the evidenc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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