TMI Blog2017 (10) TMI 1135X X X X Extracts X X X X X X X X Extracts X X X X ..... of description as well as value - Shri Preet Mohinder Singh has played a vital role in illegal import of mobile phone using the IEC code number of M/s. Samay International. Penalty imposed on Shri Preet Mohinder Singh upheld - appeal dismissed - decided against appellant. - Customs Appeal No. 51032 & 51075 of 2017 - FINAL ORDER NO. 56581-56582 /2017 - Dated:- 19-9-2017 - Dr. Satish Chandra, President and Mr. V. Padmanabhan, Member (Technical) Ms. Reena Rawat, Advocate for the Appellants Shri Govind Dixit, AR for the Respondent ORDER Per: V. Padmanabhan: These appeals are filed against the order in appeal No.04-07/2016 dated 6.2.2017. 2. Brief facts of the case are that the Delhi Zonal Unit of DRI initiated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i Ankur Gupta imported four consignments of mobile phones and declared value of ₹ 1.52 crores. This import was done using the import / export code IEC of M/s. Samay International. When the goods were examined, it was found that in place of mobile phones, some tablet PCs were found. In addition, it was found that MRP stickers were either not fixed or showed incorrect value to evade customs duty. Therefore, the above consignments were seized on the ground of misuse of IEC of M/s. Samay International and evasion of customs duty. DRI further found that M/s. Samay International, with proprietor Shri Anil Kumar was a front firm created by Shri Mukesh Arora and Shri Preet Mohinder Singh which sent illegal remittances abroad amounting to more ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r submitted that since Shri Anil Kumar has imported the consignment in the name of M/s. Samay International, the goods may kindly be released in his favour, since the differential duty on account of the value enhancement is only of the order of ₹ 50 lakh. She further submitted that Shri Anil Kumar had approached the Settlement Commission claiming ownership of the goods, but the Commission did not entertain the application which was dismissed in limine on the ground of threshold being less than monetary limit. 7. Shri Govind Dixit and Shri Manjhi submitted on behalf of the Revenue that the during the course of investigation, Shri Anil Kumar, in his statement has categorically admitted that the goods imported did not belong to him bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the inevitable conclusion that Shri Anil Kumar, proprietor of M/s. Samay International was not the owner of goods but allowed his firm s IEC code to be used by S/Shri Ankur Gupta, Preet Mohinder Singh and Mukesh Arora. Hence for violations of the Foreign Trade Act, 1992 and rules made thereunder by allowing the IEC code number misuse stand established. Further, it is established that there was mis declaration of the goods in terms of description as well as value. In view of the above, the imported goods are liable for confiscation under section 111 (d) and (m) of the Customs Act. Further, Shri Anil Kumar is liable for penalty under section 112(a)(i) read with section 114AA of the Act. Consequently, confiscation of goods as well as penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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