TMI Blog2018 (4) TMI 1348X X X X Extracts X X X X X X X X Extracts X X X X ..... ts - penalties set aside. Penalties on M/s Shriniwasa Roadways P Ltd, Sh Nagendra Mishra, Shri Shriniwas Bansal - Smuggling - illegal import - Held that: - the appellants have admitted to the transportation of 43 containers from Calcutta to Delhi through CONCOR. It further stands admitted that they have booked the consignments showing their name as consignor on behalf of fictitious firms - the appellants have to be held responsible for facilitating the illegal import carried-out by Shri BK Goyal and Shri Rahul Goyal - penalties upheld. Penalty on Shri PK Ralli - Held that: - the active role played by Shri PK Ralli in the scheme of illegal import under the direction and scheme of master-minded Shri BK Gpyal stands established - penalty upheld. Appeal allowed in part. - Appeal No. C/51015-51018,51235,51350,51366-51368,51550/2017 - Final Order No.51601-51610/2018 - Dated:- 24-4-2018 - Satish Chandra, President And V. Padmanabhan, Member (Technical) For the Appellant : S/Sh Ashish Batra, Dr Prabhat Kumar, Jaydeep Maheshwsari, B. Bhushan, Advocates For the Respondent : S/Sh A.K. Singh, Amreesh Jain, DR ORDER Per V. Padmanabhan All the present appeals ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e against S/Shri Pawan Gupta and Deepak Verma in connection with 12 MTs of Red Sanders Wood attempted to be exported through ICD Tughlakabad. 8. During further investigation, DRI Calcutta found, during scrutiny of record, that one M/s Shriniwasa Roadways (P) Ltd, Calcutta were regularly transporting 20/40 ft. containers from Calcutta to Delhi, under the Inland Weighing Bills issued by CONCOR. 9. Detailed investigation was carried-out by DRI, in to the allegations of smuggling of televisions of sizes 32 and above, illegal import of Vitamin C as well as illegal attempt to export contrabaned in the form of Red Sanders Wood. The statements of various connected persons were recorded including that of Shri Bimendra Kumar Goyal, the alleged kingpin of entire smuggling racket. 10. Upon conclusion of the investigation, DRI issued SCN dated 14.10.2015. After adjudication of the case, the impugned order was passed in which, inter alia; a) The seized goods are contraband in the form of prohibited goods, i.e., Red Sanders Wood as well as televisions of size above 32 were confiscateed absolutely. b) All other seized goods (which were not prohibited goods) were ordered for c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants are not borne by the evidence on record. Since appellant s name does not figure in any of the fraudulent imports identified by DRI, we find no justification for the penalties imposed on the above four persons. For the charge, that the appellants have failed to carry-out verification of KYC documents, no penalty can be imposed under the provisions of Section 112 or 114A. The right course of action available for the same is in terms of CBLR 2013. In view of above, we set-aside the penalties imposed on all the four persons. B) Appeal Nos. C/51350, 51235/2017- filed by M/s Dex Logistics P Ltd and Shri Daulat Ram, Director a) The allegation made against the appellant is that as CHA, they facilitated custom clearance of imports made by Shri BK Goyal in the name of different importers. It is alleged that all the documents were provided by Shri BK Goyal and payment of duty was also made by him in cash. b) The ld Advocate submitted that Revenue has not brought out the details of any bill of entry, on the basis of which the appellants can be alleged to have facilitated unlawful import of any goods. It is submitted that in the absence of any such specific Bill of Entry, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ransportation of 43 containers from Calcutta to Delhi through CONCOR. It further stands admitted that they have booked the consignments showing their name as consignor on behalf of fictitious firms. Both Shri Bansal and Shri Mishra have admitted in their statement that empty containers were dispatched for loading of goods at places intimated telephonically. We are of the view that the appellants have to be held responsible for facilitating the illegal import carried-out by Shri BK Goyal and Shri Rahul Goyal. Consequently, we find no reason to interfere with the penalties imposed on them which were sustained for the reasons mentioned, in detail, in the adjudicating order. D) Appeal No. C /51550/2017- filed by Shri Pawan Kumar Ralli a) It is the submission of the ld Advocate that no penalty is liable to be imposed on Shri PK Ralli. Penalty stands imposed on the appellant on the basis of the statements recorded from Shri Ashok Kumar Sharma as well as Shri PC Sharma of M/s HIM Logistics who have stated that the papers regarding the import by one of the fictitious firms i.e. M/s Jagdamba Enterprises was provided by Shri PK Ralli. Further, in the statement of Shri NK Jha, prop. of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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