TMI Blog2017 (12) TMI 282X X X X Extracts X X X X X X X X Extracts X X X X ..... and godown keeper Shri Abhimanyu Singh, learned Adjudicating Authority held that entire evidence gathered by investigation were credential and were cogent establishing role of all the three appellants in deception of Customs - decided against appellant. Penalty on Shri Bhaskar.D. Kolakat and Shri Rajshekhar Pillai, Directors of M/S. Sai Shradha Exim Pvt Ltd - Held that: - all the appellants were found to be consciously involved to file shipping bills for export of misdeclared goods - Export formalities were completed by M/s Sai Shipping Agency involving all the three appellants. - penalty on all appellants upheld. Confiscation of goods u/r 25 of CEA, 1944 - redemption fine - penalty - Held that: - Revenue proved entire malafide desig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esulted with the consequence of absolute confiscation of seized 13.5 MT of soap stone powder packed in 540 carbouys covered by 14 shipping bills filed by M/S. Sai Shradha Exim Pvt Ltd . (hereinafter referred to as SSEPL ) which were exported misdeclaring the description of the said goods as Amoxycillin Trihydrate of 13 MT and Cefadroxil of 0.5 MT. Adjudication resulted in imposition of penalty of ₹ 1,52,60,076/- on that concern under Section 114(i) and 114(ii) of Customs Act, 1962. M/s Petrosolv India Company who is the appellant in the present batch of appeals faced penalty of ₹ 5 lakhs under Section 114(i), 114(ii) and 114(iii) of the Act and the other two appellants who were Managing Director and Director of SSEPL faced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he course of search which proved its procurement of bulk drug from M/s Surya Pharmaceutical Ltd. against form No. CT-1, but such goods were not exported. The appellant M/s Petrosolv India Company was the conduit who arranged purchase of stone soap powder from M/s Udaipur Minerals Development Syndicate Pvt. Ltd. and carbouys from others for dispatch of the same for export on behalf of SSEPL in place of bulk drug to avail DEEC benefit by SSEPL. 2.4 Investigation revealed that fraudulent export of soap stone powder as above, was made by the appellant M/s Petrosolv India Company on behalf of M/S. Sai Shradha Exim Pvt Ltd misdeclaring that as pharma goods Amoxicillin Trihydrate and cefadroxil obtained from Surya Pharmaceuticals Ltd P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt Pvt. Ltd. Even seller of stone soap powder M/s Udaipur Minerals Development Syndicate Pvt. Ltd. established the sale thereof to SSEPL. 2.7 In his statement one Mr. Charles Patrick, Managing Partner of M/s Petroslov India Co. admitted that Shri Subramaniam Devar was appointed as their logistics manger in the year 2000. He corroborated above said facts in his statement and also stated that certain documents were prepared in their office such as labels showing description of Bulk drugs as Amoxicillin Trihydrate, Cefadroxil with batch no, name of manufacturer of these bulk drugs, etc, to affix on drums of substituted export goods. 2.8 Shri Abhimanyu Singh, godown keeper of M/s Petroslov India Company , at Mahape filled up Soap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants. Accordingly they were held liable to penalty of ?15 lakhs each under section 114 (i), 114 (ii) and 114(iii) of the Customs Act 1962. That is hereby confirmed in absence of any evidence to the contrary and their appeal dismissed. Appeal No. E/1363/07 4. Revenue is in appeal against the adjudication order passed by Adjudicating Authority for no confiscation of goods under Rule 25 of Central Excise Act, 1944 although that was proposed in the show cause notice as well as no imposition of redemption fine and penalty under Rule 26 of Central Excise Rule, 2002 on M/s Sai Shradha Exim Pvt Ltd, for which Revenue has been aggrieved. 5. According to the learned Adjudicating authority, he did not confiscate the cleared bulk d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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