TMI Blog2005 (10) TMI 482X X X X Extracts X X X X X X X X Extracts X X X X ..... corder, Sony Digital Audio Recorder, Power Cable etc. under the provisions of Section 111(l) and (m) of the Customs Act, 1962. 4. However I give an option to Shri Gaurang Goradia to redeem the confiscated goods on payment of redemption fine of Rs. 15,00,000/-(Rupees fifteen lakhs only) under section 125 of the Customs Act, 1962. 5. I Confiscate two samsonite suitcases under seizure used for carrying above stated goods under section 118 of the Customs Act, 1962. 6. I order that the goods mentioned in Annexure A may be assessed at Rs. 8,05,420/-. The said goods imported by Shri Gaurang Goradia are held liable for confiscation under section 111(l) and (m) of the Customs Act, 1962. However, the goods are not available for confiscation. 7. I confirm differential duty amounting to Rs. 3,49,970/- under section 28(1) of the Customs Act, 1962, in respect of the said goods mentioned in Annexure A. 8. I order interest to be recovered under section 28AB of the Customs Act, 1962 at appropriate rate from Shri Gaurang Goradia on the said differential duty of Rs. 3,49,970/-. 9. I impose a personal penalty of Rs. 10,00,000/- (Rupees Ten lakhs only) on Shri Gaurang Goradia under section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods imported by Smt Saroj Handa under section 28(1) of the Customs Act, 1962 in respect of goods mentioned in Annexure 1 to the show cause notice. 22. I order interest to be recovered under Section 28AB of the Customs Act, 1962 at appropriate rate from Smt. Saroj Honda on the differential duty of Rs. 30,9000/-. 23. I impose a personal penalty of Rs. 50,000/- (Rupees Fifty Thousand only) on Smt. Saroj Handa under Section 112(a) and (b) of the Customs Act, 1962. 24. I impose a personal penalty of Rs. 25,00,000/- (Rupees Twenty Five Lakhs Only) on Shri Praveen Arora under Section 112(a) and (b) of the Customs Act, 1962. 25. The foreign currency amounting to UK. Sterling pound 45,000/ equivalent to Rs. 31,50,000/- smuggled out by Shri Gaurang Goradia are held liable for confiscation on under section 111(d), (e) and (h) of the Customs Act, 1962. However the said currencies are not available for confiscation. 26. I impose a personal penalty of Rs. 5,00,000/- (Rupees Five Lakhs only) each on Shri Gaurang Goradia and Shri Devang Goradia under section 114 of the Customs Act, 1962. Only S/Shri Praveen Arora, Gaurang Goradia and Devang Goradia are in appeal. 1.3 Pursuant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0/- were procured. I say that these sterling pounds were taken from one person called kalian of Samrat Jewelers, Kalina. This time the entire amount was collected by my brother. On being asked I say that I have been to Samrat Jewellers on 2 to 3 earlier occasions to collect foreign currency from him. Further I say that out of sterling pound 32,500/-(equivalent to Indian Rupees 23,07,500/- ) an amount of rupees 5,00,000/-in Indian currency and sterling pound 7,500/- were contributed by Shri Pravin Arora as his share.... Thereafter at page 6 of the same statement, he records .......this foreign currency was also procured by me from Mr. Kalyiin of Samrat Jewellers..... . Shri Devang Arora in his statement dated 8-4-03 at page 4 as regards the payment for the said goods has submitted ......the payment for the same was arranged in the following manner. Shri Pravin Arora had paid an advance of GBP 7,500 and Rs. 5,00,000 lacs to me and I had arranged the GBP 18,000 from my business savings. You have now asked me as to how I had procured the said amount of foreign exchange. I say that I had arranged for my share of 18,000 GBP from Shri Kalyan who runs a jewellery shop in the nam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l I reached London Airport and spoke to my friend Shri Vijay Rajkotia on his residence telephone number 442082091734. Vijay Rajkotia is known to me because of my handicraft business. Vijay came to the airport to pick me up in his Mercedez vehicle we drove to his house. On the same day I contacted Shri J.B Handa owner of digital planet on his mobile number 447956896522. I know Shri J.B Handa through Pravin Arora. Pravin Arora has given me telephone number of Shri Handa told me to collect electronic goods such as video cameras, digital video recorders, digital audio mixers etc. Shri Handa met me at pre decided place . handed over one Sony Digital Video Recorders one Sony Digital Audio Mixer to me. Pravin Arora had instructed me to collect these electronic goods from Shri J.B Handa. I paid an amount of Sterling pounds 11,500/- to Shri J.B Handa. Shri Handa handed over an invoice of Sterling pound 18200/- raised on my name along with a VAT form..... this would confirm that there was a pre-arranged supplier in London of good selected and decided by not Shri Gaurang or Devang but by Pravin. The Invoices given for the goods do not co-relate with the payments made, Even if G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow the Commissioner has arrived at a redemption fine of Rs. 15 lakhs which was required to be arrived by the Commissioner keeping in mind the mandate of the Customs Act, 1962 as regards the quantum of fine margin of profit. Consequently the redemption fine is reduced to Rs. 7 lakhs keeping in mind that the duties of Rs. 13,59,500/- would be required to be paid and also the equipment would have further depreciated in value, as all sophisticated electronic items are wont to be. 2.4 Since the goods have been intercepted with the passenger Shri Gaurang, Goradia by the officers and duty demand on the same have been confirmed along with redemption fines, moping up almost all the profits, the penalty on him imposed under Section 112(a) is called for , however there are no reasons arrived at in the impugned order for us to uphold and maintain the same at the level of Rs. 10 lacs as arrived at by the Ld. Commissioner, we would reduce the same and determine Rs. One lakh to be adequate penalty under Section 112(a) on Shri Gaurang Goradia. 2.4 Since Shri Devang Goradia was only to get profits out of the mis-declaration effected by the Pax and that would have amounted to a small amount as ..... 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