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TMI Blog2020 (9) TMI 605X X X X Extracts X X X X X X X X Extracts X X X X ..... the office of one Shri Sajjan Kumar since 2010. The main responsibility of the appellant were - follow up with bank for ensuring payment to local buyers and receiving Bank Realisation Certificate (BRC) in respect of realisation of goods exported. The appellant was employed at a monthly salary of Rs. 15,000/-. 3. On intelligence received by the Department, that some exporters based in Delhi are indulging in the export of carpets, readymade garments, fabrics etc. to Jeddah, Malaysia, South Africa, Afghanistan etc. at highly over invoiced values and thereby availing undue export incentives drawback/ DEPB/ focus products scheme, etc. 4. It appeared that Shri Sajjan Kumar was one of the key person(s) in such fraudulent transaction alongwith o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o was also looking after the export work. He was not aware of that who was the CHA engaged for export clearance. He also stated that he was not aware about the rates at which these goods were exported, nor aware about the export benefits earned by his firm/ company. In his further statement Shri Rajeev Goyal stated that though he was the owner of M/s Indus Chemitex Limited and M/s S. R. Goyal & Sons (HUF), he allowed Shri Sajjan Kumar to run his business from his companies/firm. Shri Sajjan Kumar is involved in the fraudulent export by over invoicing to the extent of 92% to 140%, that SIIB, Delhi has registered a case against the company run by Shri Sajjan Kumar like M/s Durga Apparels Pvt. Limited, M/s Designer Innovation, M/s Om Shreem An ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 24.08.2011 wherein he inter alia stated that he worked as an Accountant for the various companies /firm owned / controlled by Shri Sajjan Kumar. All these companies or firms were based in Delhi. He looked after the work such as preparation of invoices, packing list and bank related work and other work as directed by Shri Sajjan Kumar. That he used to put unit rates in the invoices prepared for export consignment. That he was working with Shri Sajjan Kumar since January, 2010. In his further statement dated 25.08.2011, wherein officers also opened his e-mail account and in his presence for investigation purpose duly signed by him. He further stated that Shri Sajjan Kumar is claiming fraudulent export benefit by over invoicing and claimed u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion. 11. Similarly, for another set of 23 shipping bills declared value to be rejected and to re-determine at the lower value and accordingly with further proposal to revise the DEPB from Rs. 1,18,39,934/- to Rs. 10,50,154/- with proposal for confiscation. Similarly, further proposal with respect to some more shipping bills both of M/s Indus Chemitex Limited and M/s S. R. Goyal & Sons (HUF) and also penalties proposed on Shri Rajeev Goyal, Shri Siyaram Goyal and Shri Sajjan Kumar. 12. This appellant was also made a co-noticee alongwith other employee Shri Shamsher Singh, calling upon to show cause why penalty under Section 114(iii) and Section 114AA be not imposed for the alleged act of omission and commission with allegation of abetting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kumar and admittedly have worked as per direction, and received his monthly salary of Rs. 15,000/-. Admittedly, appellant has not received any other additional incentives or remuneration and thus the charge of aiding and abetting is not established. It is a matter of record that the appellant did not participate in the process of export of the goods nor presented or signed any document. There is no corroborative evidence that the appellant knowingly and consciously violated the provisions of the Customs Act. 15. Evidently, the appellant have got no role in the purchase of goods by Shri Sajjan Kumar, neither he is involved in any negotiations with any of the parties in India or outside India. The appellant was simply involved in keeping th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods. 18. Admittedly, appellant had not presented any documents before the Customs for the purpose of export. Hence, the penalty mentioned in the aforementioned section is not attracted and thus the penalty is liable to deleted. Accordingly, learned Counsel for the appellant prays for allowing the appeal with consequential benefits. 19. Learned Authorised Representative for the Revenue Shri C. K. Jain relies on the impugned order. He further stated that admittedly the appellant as an employee of Shri Sajjan Kumar have been preparing documents at the instance and direction of Shri Sajjan Kumar, for the purpose of business including export. Accordingly, he prays for dismissing the appeal. 20. Having considered the rival contentions and t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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