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TMI Blog2019 (1) TMI 921X X X X Extracts X X X X X X X X Extracts X X X X ..... d as toys, the actual goods were batteries, CFL, ladies inner ware, soap, etc. Accordingly, they have investigated the case and have issued a show-cause notice to various appellants proposing confiscation of goods and imposition of penalty on M/s. Trichur Traders and Shri C. K. Boban and Shri A. R. Ajeesh. 2. In a follow-up, DRI has also registered a case against M/s. Cherry Medicals, Trichur alleging mis-declaration and illegal clearance in the past. A show-cause notice was issued confirming duty proposing confiscation while imposing penalties on persons involved therein. Shri A. R. Ajeesh is one such person. In both the cases, it was alleged that the imported items were mis-declared and the contents of the containers were illegally being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was son of a CISF constable residing in the port area, neighbourhood of which consisted of officers of customs. He was introduced to one Shri Nandanan who was residing nearby with a customs officer. On being advised by Shri Nandanan, he has joined a car cleaning unit named Rainbow International Car Interior Cleaning and a cargo cleaning unit named Rainbow Impex. He was offered a salary of Rs. 2,000/- per month. Occasionally, he was being used in the cargo clearances services as well. in respect of both his appeals that he was neither a CHA nor a holder of customs/port pass on behalf of M/s. Ramanamurthy and Sons which was mandatory for entry into the premises. He has not made any application in terms of Bill of Entry (Electronic Declaratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iven by Shri Boban of M/s. Trichur Traders. He submitted that the facts of the case are very clear and the same have been accepted by the persons involved. Retractions at later stage are of no use. 5. Heard both sides and perused the records. 6. The present set of appeals are only on the issue of penalty. M/s. Trichur Traders contended that they have imported toys from M/s. Girish Trading Company, Dubai and have handed over the work of CHA to M/s. Ramanamurthy and Sons and have signed the documents given by CHA for the release of the same. They are innocent and are not part of the activities at the port by some persons with the connivance of the officers. From the case records, it is seen that M/s. Trichur Traders are the importers and ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng into the circumstance of the case, it is seen that the importer was not present during the clandestine/illegal clearance of goods from the port premises and their role and knowledge in the illegal import is not established reasonably. Looking into the fact that the appellant Shri C. K. Boban has undergone detention under COFEPOSA for some time, the penalty imposed appears to be on the higher side. We find that penalty imposed can be reduced. 6.1 Coming to the role of Shri A. R. Ajeesh, it is found that he was working for the CHA. As per his own statement, the modus operandi was to file a Bill of Entry and to obtain delivery order for the containers; the containers were destuffed and the goods which are not declared are cleared from the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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