TMI Blog2017 (4) TMI 1046X X X X Extracts X X X X X X X X Extracts X X X X ..... rward to get the goods released and paid the duty and claiming ownership as the appellant has filed bills of entry - the appellant (M/s Golden Enterprises owned by Shri. P.K. Suri) is the importer of the goods in question and the goods are required be delivered to the importer in whose name bills of entry filed. Further, as there is no other claimant of the goods, the appellant is actual owner of the said impugned goods - Revenue is directed to release the goods immediately to the appellant - appeal dismissed - decided against appellant. - Appeal No. C/241/2016 - Final Order No. 60613 / 2017 - Dated:- 18-4-2017 - Mr. Ashok Jindal, Member (Judicial) And Mr. Devender Singh, Member (Technical) Shri. Jagmohan Bansal, Shri. Naveen Bindal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ary to the facts stated in the application, therefore, we find the facts stated in the applications are wrong and mis-leading. Accordingly, the application dated 17.02.2017 filed by the Revenue is dismissed. 6. In terms of the directions of the Hon ble High Court of Punjab and Haryana, we are dealing with the matter for consideration. 7. The disputed facts by the Revenue before the Hon ble High Court of Punjab and Haryana is reproduced as under: 4.2 (iii) The DRI officers had interrogated one Sh. Ghanshyam Sharma, forwarding and Logistic Agent at ICD, Ludhiana, who in his voluntary statement dated 08.02.2013 stated that he had handled the work related to clearance of imported goods from Customs for M/s Golden Enterprises, among t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f M/s Multi Wings Clearing and Forwarding Pvt. ltd. had admitted that M/s Golden Enterprises infact, did not exist at its declared address. He was told that Golden Enterprises was controlled by Sh. Vinay Kumar and since Vinay Kumar is known to him and Sh. Vinay Kumar also owned other firm namely M/s Super Oil Company, he did not object to forged IEC address/non occupation of IEC address. Further, Sh. Ghanshyam Sharma in his voluntarily statement dated 08.02.2013 has admitted that M/s Golden Enterprises had imported mainly RPO, PDO and Grease at ICD, Ludhiana; that M/s Ludhiana Refineries and M/s Super Oil Company were the importing firms of Shri. Vinay Kumar and Shri Sanjeev Kumar, both borthers; that importing firm, M/s Golden Enterpr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1992 and the Rules/Regulations made there under. Therefore, I hold that Shri. Vinay Kumar has contravened the provisions of section 11 of Foreign Trade (Development Regulation) Act, 1992 and Rule 11 Rule 14 of Foreign Trade (Development Regulation) Rules, 1993. Accordingly, the goods imported by M/s Golden Enterprises, Delhi in contravention of the above provisions are liable to confiscation under Section 111(d) of the Customs Act, 1962. I hold that M/s Golden Enterprises, Delhi/ Shri Vinay Kumar have contravened the provisions of Section 11 of Foreign Trade (Development Regulation) Act 1992 Rule 14 of Foreign Trade (Development Regulation) Rules, 1993 are, therefore, also liable to penalty under Sections 112/114A and 114AA of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted by the Customs Officers. 10. On the one hand, the revenue is alleging that there is no Shri P.K. Suri/importer/appellant on the other hand, Shri Manoj Kumar Arora has stated that Shri. P.K.Suri was interrogated by the Customs Officers and samples were drawn in his presence. This fact is available on record. We also find that Shri P.K. Suri appeared before us on 28.02.2017, during hearing of the case to show that the Revenue is whimsically alleging that there is no such one Shri. P.k. Suri. Moreover, after passing the order of this Tribunal dated 12.07.2016, the appellant came forward to get the goods released and paid the duty and claiming ownership as the appellant has filed bills of entry. In that circumstances, we hold that the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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