Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

K.V. Shivaraj Proprietor of M/s SJ. International Versus Commissioner of Customs, Coimbatore

2016 (6) TMI 810 - CESTAT CHENNAI

Levy of penalty for lending of the IEC - Smuggling of prohibited goods from India - export of incense raw materials - Held that:- Seizure of the goods and attempt to export the prohibited goods of the description aforesaid remained unrebutted. Appellant was the registered holder of the IEC and such IEC was used in attempted export was not controverted. Lending of IEC was also an admitted fact and not denied. Appellant was not expected to lend the same or make any abuse thereof. - Apart from .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Advocate for the Appellant Shri Kailash Chandra Jena, ADC (AR) for the Respondent ORDER This appeal is filed by the appellant who was proprietor of M/s. S.J. International, and holder of IEC, No. 3208004834 Shipping Bill No. 004776 dated 23.11.2009 was filed in the name of M/s S. J. International using above IEC declaring the goods meant for export was incense raw materials to M/s. Chop wee Kiat, 163, Chuntin road, Singapore - 599709 from Chennai Port by sea. But on physical examination of the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nd on physical examination thereof, the officers of the ICD, Irugur, Tamilnadu, found aforesaid offending goods in the container. Accordingly that was seized. Customs noticed that there was deliberate mis-declaration of the description of the goods in the shipping bill. On this back ground, the ICD transferred the case to Customs Intelligence Unit, Chennai for further investigation. Samples of the seized goods were sent for testing to the Customs House, Chennai and the report received proved tha .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Ltd. requested him to lend his IEC to export his goods using that number. Madan Kumar being known to him (the appellant) for past five years promised him ₹ 2,500/- in consideration of lending of the IEC to him. 3.2 Appellant also stated that the contents of the consignment was not known to him since he has not dealt the goods except lending IEC to Madan Kumar. On the promise of Madan Kumar that there shall not be any problem to the appellant, he lent that IE code. Before dispatch of the g .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ormed that the goods were to be exported to Singapore. 5. When name of Shri Madan Kumar was uttered by the appellant, Madan Kumar was examined on 27.8.2010 by Customs. He revealed his past experience of engagement in the export and import, having worked with Elite Logistics (I) (P) Ltd. He stated that during October, 2009, one Shri Mohammed and his brother Sabu of M/s Surya International of Mumbai visited the office of Elite Logistics (I) (P) Ltd and informed its Director Shri Sambath Kumar that .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Shri Mohammed by Madan Kumar and his IE Code was used for the impugned export. The appellant gave his rubber stamp and letter head to Madan Kumar and those were ultimately passed on to Mohammed by him. Such materials were used to prepare export documents in the name of M/s S.J. International. The impugned goods covered by the aforesaid shipping bill were procured by Shri Mohammed and Sabu and sent to Coimbatore in three lorries for export of the same to Singapore. Shri Madan Kumar also disclose .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of S.J. International. When the signature over the export documents were exposed to him by investigation, he explained that those were received from Sabu and were used in the export. In those documents, rubber stamp of S.J. International were affixed. 8. The H Card holder Shri M. Rajkumar, of Anchorage Shipping when was examined on 20.8.2015 against the shipping bill aforesaid, he disclosed name of Madan Kumar who stated him that the container contained goods for agarbhathi manufacturer and the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ose were returned back. They hided their identity and wilfully avoided interrogation by Customs. 10. On the basis of aforesaid oral and documentary evidence, as well as the seizure of the impugned goods, a case was made by Customs against the appellant. Show cause notice as issued to him affording opportunity of rebuttal. In his reply, he only pleaded his innocence and reiterated his stand what he had before the investigation in his statement dated 20.8.2010. Mischief played by Madan Kumar, empl .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

on of the goods and imposed penalty of Rs. One lakh on him. 12. Learned counsel appearing on behalf of the appellant before Tribunal submitted that except the monetary consideration for lending the IEC, appellant did not make any gain out of the impugned transaction nor he was actively involved in the attempted export of offending goods for which he may not be penalized. He not being owner of the goods nor made any investment therein and Mohammed and Sabu were the owner of the goods appellant, d .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version