TMI Blog2019 (5) TMI 980X X X X Extracts X X X X X X X X Extracts X X X X ..... he other, in the alleged act of export through baggage under claim of drawback, the fact remains that none of them are proved to be the ultimate beneficiaries had the offence been successfully committed. Penalties levied are not commensurate with the roles of individuals. Moreover, the acts of omission and commission were in related to attempt of fraudulent availment of drawback to the tune of 6 lakhs. Imposition of huge penalties ranging from 2 lakhs to 35 lakhs on individuals appears to be harsh, looking in to the fact that none of them were proved to be the ultimate beneficiary. Penalties imposed should be commensurate with the role played by each of the individual in the fraud. Therefore, though imposition of penalties on five appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds was inflated. A show cause notice proposing to confiscate the impugned goods total value 14,33,548 (as against the declared value of ₹ 61,99,020) and seeking to impose penalty on different persons/companies involved in the case. The show cause notice was adjudicated by Commissioner of Customs (Export), Air Cargo Complex, Sahar vide order-in-original No. COMMR/RK/17/2012/ADJN ACC (X) dated 31/07/2012. Learned Commissioner has confiscated the goods absolutely and imposed penalties on nine different persons. The following have filed the appeals, mentioned as above, therein against the said order 1. Dilip V. Hemrajani 1026/12 2. Shashmira Edwin Pandya 1027/12 3 Santosh Mishra 1028/12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.1. Learned Counsel for the appellants, Shri Dilip Hemrajani, partner of Saikrupa Clearing Agency, submitted that the adjudicating authority has failed to appreciate that the export documents were neither prepared by him nor were prepared in his presence; his role was only limited to bringing the consignment from different shops to M/s Patel Air Freight. 2.2. Learned Counsel for M/s Shashmira Edwin Pandya submitted that there was no instance cited in the form of statement or in the form of document to prove her role. The documents were either prepared by her or were prepared in her presence; she was acting only as a freight broker agent and sub-agent of M/s. Patel Air Freight and the role of the notice was not mor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the facts of the case and circumstances in a proper manner penalty imposed on him needs to be set aside. 2.5. All the Counsels have in addition have submitted that the fact that goods are purchased from different shops and that foreign exchange is realised is not denied by the investigation. The only allegation was that the value of the goods was inflated to get higher Drawback. Persons penalised had no role and had no benefit in the acts of commission or omission by the exporter. The said Drawback has also not been sanctioned. Whereas, it is alleging that Drawback of ₹ 6 lakhs was attempted to be availed, penalties of total ₹ 1.5 crores were imposed on persons not concerned with the export. 3. Lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed just as a Freight Forwarder. 4.3. In respect of Shri Santosh Mishra, Learned Commissioner recorded that on going through statement it is apparent that Shri Santosh Mishra has arranged the IEC of M/s Galaxy Pet Packaging Systems and he was knowing that the goods would be exported in the name of said IEC through Shri Ibrahim. On the submission of Shri Santosh Mishra that Shri Yadav has not been penalised, Learned Commissioner had given finding that the guilt of Shri Mishra is not mitigated in absence of any charges against Shri Yadav. Regarding Shri V.M. Joshi, the Learned Commissioner has found that he was working as Manager of Shri Samudhri Enterprises; he had been admittedly working for such firms i.e. M/s Krazee Enterpri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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