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TMI Blog2010 (2) TMI 357X X X X Extracts X X X X X X X X Extracts X X X X ..... umbai. 4. A few facts giving rise to this appeal are that Imperial Trading LLC, USA supplied the viscose rayon filament yarn from Dubai to India. Someone by name Mile Cobb, who runs this Trading LLC is mentioned in dispatches. The Respondent No. 2 M/s. Impex Enterprises filed two bills of entry Nos. 875998 and 875999 both dated 19-8-2003 at Jawahar Customs House, Nhava Sheva for clearance of goods declared as "Viscose Rayon Filament Yarn, 120 Den of Chinese origin". The goods were supplied to M/s. Imperial Trading LLC vide invoices Nos. 03/ITL/02 and 03/ITL/02 both dated 2-8-2003 and in those invoices the goods were declared as "Viscose Rayon Filament Yarn, 120 Den of Chinese origin" 553 cartons and 207 cartons respectively. The said goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paper leaflet inscribed with words "Blossoms (R)- white steam filature-China National Silk Import & Export Corp.-Made in China". 7. The total quantity of the aforesaid raw silk, concealed in 50 cartons, on weighing, found to be 2910 kilograms whereas the total quantity of viscose rayon filament yarn was found to be 16881.40 kilograms packed in 551 cartons as against the declared 553 cartons having total weight 16942.60 kilograms. On opening and examination of the other container bearing No. CRXU-2683537, it was found to contain 209 cartons of viscose rayon filament yarn having total weight 6289.80 kilograms as against declared 207 cartons. 8. After following due investigation, the authority in original issued the show-cause notice dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I refrain from imposing any penalty on Shri Martinho Ferrao because the charges against him are not substantiated. I also refrain from imposing any penalty separately on Ms. Fiona Ferrao because she is the sole proprietor of the importing firm M/s. Impex Enterprises." 9. Being aggrieved by the said order dated 2-4-2004, the Respondent No. 1 preferred appeal under Section 129-A(1) of the Customs Act, 1962 before the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Mumbai on 14-5-2004. 10. The Tribunal vide its judgment and order dated 2-12-2004 partly allowed the appeal and allowed the importer to re-export 50 cartons of mulberry raw silk on payment of fine amounting to Rs. 3 Lakhs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has granted the request of re-export of the said smuggled goods. 14. Having heard rival parties, it is not in dispute that while examining the imported goods it was found that the total quantity of raw mulberry silk in 50 cartons, having weight about 2910 kilograms was found concealed and that the total quantity of viscose rayon filament yarn was found to be 16881.40 kilograms in weight packed in 551 cartons as against the declared 553 cartons totally weighing 16942.60 kilograms. Taking into consideration these undisputed facts and the law laid down by the Apex Court in case of Commissioner of Customs, Kolkata v. Grade Prime Ltd. (supra), the adjudicating Authority has held that the offending goods were intentionally attempted to be smugg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial evidence, fully established that both the parties intentionally smuggled the goods in India and had taken all steps to disguise them and to deceive the customs personnel while clearing the goods. The goods which were declared and imported were used to conceal the undeclared and smuggled goods. These facts loudly proclaim that both parties intentionally attempted to smuggle the goods by concealing them in the container containing declared goods. 17. The Respondent No. 1 submitted that they were the owners of 50 cartons of Raw Mulberry Silk yarn which had erroneously and through oversight arrived in the port of Nhava Sheva. According to them the said goods were in fact to be sent to their buyer in U.K.. It is to be noted here that all th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty amounting to Rs. 11,54,100/-. The Respondent No. 2 paid the said duty on 19-8-2003. In both the bills of entry, description of goods stated as "Viscose Rayon Filament Yarn 120-D Chinese Origin". No where it is stated in the bills of entry that 50 cartons of Mulberry Raw Silk were also imported by the Respondent No. 2. By false description of the goods, the Respondent No. 2 imported Mulberry Raw Silk to the tune of 2910 Kgs. 19. Under sub-section (4) of Section 17 of the Customs Act, 1962, the importer is required to make declaration and subscribe to the truth of the contents while filling the bill of entry. Section 17(4) provides for cases where declaration is found to be different from the actual contents of the consignment. Together t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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