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TMI Blog2009 (7) TMI 1049X X X X Extracts X X X X X X X X Extracts X X X X ..... ach under Section 114 of the Customs Act, 1962. Grievance of all the three appellants was that they were imputed to charge in the show cause notice without their involvement in commitment of the offence alleged. It was alleged that all the appellants made export of impugned goods successfully to satisfy their ill will floating a firm called M/s. Prime International, to Dubai. Further allegation was that the goods exported with the active involvement of these persons, were not cleared at Dubai and being unclaimed, those were taken possession by Customs Authorities of Dubai. 2.1 Acting upon intelligence, the DRI Bombay conducted an investigation and found that ready-made garments contained in Container Nos. NPIU-2003189, NPIU-2007712 and NPI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e DRI. But Shri Mukesh Kumar categorically stated in his statement that he knows Shri Kishorilal Aggrwal and Shri Pukhraj Kacchara. Although he appeared on 24-5-2002 before DRI, he failed to appear thereafter for record of his evidence. Investigation also gathered intelligence that Shri Pukhraj was wanted by DRI, Mumbai in an investigation relating to import where he was the prime offender. 2.4 Documentary evidence gathered by investigation, also revealed that M/s. Prime International had availed duty drawback of Rs. 1,37,09,842/- against export covered under 32 Drawback Shipping Bills. With the aforesaid background, all the three appellants were issued show cause notice for adjudication. 2.5 Appellant Shri Mukesh Kumar Rathore and Shri K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on made by the DRI to establish that the said Mukesh Budha was in fact the present appellant. When name of Mukesh Budha was uttered by the deponents, this appellant cannot be involved. He drew attention to page 25 of the paper book to place statement of Shri Daljit Singh Proprietor of M/s. Cargo System. According to the statement, a person called Rakesh Kumar approached Shri Daljit Singh for arrangement of three containers for export of readymade garments to Dubai. This statement totally proved that the appellant Shri Mukesh Rathore was a stranger to the allegation without involving himself in any export. Therefore, there cannot be penalty against the appellant Shri Mukesh Rathore when Shri Mukesh Bhudha and Mukesh Rathore are different per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recorded on 24th May 2002 has brought his connection with Shri Kishorilal Aggarwal and Pukhraj. Shri Kishorilal Aggarwal confirmed in his statement dated 31st October, 2001 that he used to look after the work of readymade garments with the knowledge of Shri Pukhraj and Shri Mukesh Rathore. Setting up of 30 bogus export firms to defraud revenue for claiming duty drawback amount of Rs. 3.5 crores was established and by no evidence that was rebutted. Statement of Shri R.K. Sachdeva brought Shri Kishorilal Aggarwal to fold of law. Role of Kishorilal Aggarwal in getting the business was established. One became witness against the other to establish their role by themselves. 6. Shri Kishorilal Agarwal in his statement dated 31-10-2001 clarified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of dubious export of readymade garments making over-valuation. Evil design of all the three appellants made the Revenue to suffer. The exported goods not being cleared in Dubai, the appellants proved their malafides also and for all the reasons aforesaid they were bound to face the charge.
9. In view of the aforesaid observations and finding, the three appellants do not deserve any consideration for exonerating them from penalty or even to reduce the penalty imposed in adjudication. Consequently, order passed by the learned adjudicating authority against these 3 (three) appellants imposing penalty of Rs. 10 lakhs on each of the appellants is confirmed and their appeals dismissed.
(Pronounced in the open Court on 16-7-09) X X X X Extracts X X X X X X X X Extracts X X X X
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