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Rashid Yakub Shaikh Versus Commissioner of Customs (Imports) , Nhava Sheva

2015 (10) TMI 203 - CESTAT MUMBAI

Mis-declaration of Quantity and Values – Imposition of composite penalty – Importer was alleged to have mis-declared excess quantities and also as to value of goods imported – Investigation revealed that CHA have handled import document without proper authorization and as such aided and abetted importer in smuggling – Commissioner (A) vide impugned order imposed composite penalty imposed on appellant under Section 112(a), 112 (b)(ii) and 114AA of Customs Act, 1962 was confirmed – Held that:- Adm .....

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:- 20-3-2015 - Anil Choudhary, Member (J),J. For the Appellant : Shri Anil Balani, Adv. For the Respondent : Shri Senthilnathan, Supdt. (AR) ORDER Per: Anil Choudhary: The appellant, Rashid Yakub Shaikh, is in appeal against Order-in-Appeal No. 249 & 250 (Gr.IV) 2012 (JNCH) IMP-211 & 212 dated 25.4.2012 passed by the Commissioner of Customs (Appeals), Mumbai-II, whereby a composite penalty imposed on the appellant under Section 112(a), 112 (b)(ii) and 114AA of the Customs Act, 1962 was c .....

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amps of 500 watt in 60 boxes each containing 20 pieces and 1,61,000 pieces CFL Lamps in 805 cartons (each containing 200 pieces) were found present behind the carton for halogen fittings. Thus, the importer had mis-declared the excess quantities and also as to value of the goods imported. Therefore, the cargo was placed under seizure on 25.11.2008. On the investigation, the assessable value of the goods found was ascertained at ₹ 22,76,540/-. In the statement of Shri Hemant Omprakash Agarw .....

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that the appellant came with importer Shri Satpal Singh Walia on 16.9.2008 for inspection of the goods in question and introduced himself as a partner of the CHA firm, but no identity card was produced. The imported goods were examined on 16/9/2008 in the presence of the appellant and the importer by the Superintendent (Docks) and the CIU staff. On examination, the discrepancies as aforementioned were noted. The examination report was endorsed on the Bill of Entry and was signed by the officials .....

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ven certain documents for assessment of customs duty and clearance of goods including original documents like, Bill of Lading, invoice and packing list. In further statement recorded on 22.9.2009, the appellant clarified that he was not a partner of the CHA firm. Further, in the statement of the CEO of the CHA firm, it is stated that the appellant used to bring business to them and the documents of the present importer were also brought to them by the appellant herein. Accordingly, vide the show .....

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n documents along with CPU seized during the search of his premises on 29.8.2008, as the same are required for filing his reply to the show-cause notice. The request for the aforementioned relied upon documents etc. was again repeated by appellant's letter dated 25.1.2010. Reply to show-cause notice was submitted by the appellant on 14.10.2010, wherein all the allegations were denied and it was further stated that he had not committed any acts or omissions or aided or abetted any person in q .....

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ly mis-stated that the Shipper had sent wrong consignment by resorting to prepare the letter purported to be letter by the Shipper. Further the complicity of this appellant also appeared to be there, as a copy of the forged letter in question and the draft of the same was found to have been generated on the computer, at the residence of the appellant. It was further found that the said CHA was also guilty of aiding and abetting in smuggling of the goods in question. Accordingly, the appellant wa .....

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