TMI Blog2022 (5) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... CHA under Section 114(i) of the Customs Act. 2. Brief facts of the case are that, one M/s All Craft Exports, a Proprietorship firm of Smt. Asha Narang of Saharanpur, U.P. having IEC No. 3313007601 filed shipping bill No. 9816453 dated 01.02.2014, intending to export 320 Nos. of wooden floor lamps and 70 Nos. of Jaipur Bench valued at USD 9380 (factory stuffed sealed) to M/s Shining Ocean International (Hongkong) Group Company Limited, Hong Kong. The shipping bill alongwith check list, invoice, packing list and other documents were filed through the appellant CHA. 3. Sh. Sanjay Kumar, G-Card Holder of M/s Ramvir, CHA, presented the export documents i.e. Check List of Shipping Bill, Invoice, Packing List, Annexure-C, CENVAT declaration and Carting Sheet; that during examination, it was observed that there were 463 packages, instead of 390 packages as declared by the party in the Shipping Bill, Invoice Packing List; that it was observed that out of 70 (Seventy) numbers of Jaipur Benches, 50 benches were heavier; that on examination of the heavier benches - hollow space under the benches, covered by nailing them with ply-board, wooden logs having fragrance like Sandal wood ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sandal Wood Logs (Concealed in 50 nos. of Jaipur Bench) 731 722 4. Wooden Floor Lamp made of Red Sanders Wood 1623 1287 Total 6015 5490 5. That in response to the letter dated 10.02.2014 issued by the investigating officers addressed to the Regional Deputy Director, Wild Life Crime Control Bureau, New Delhi, Ms. Aarti Singh, Wild Life Inspector, Wild Crime Control Bureau visited ICD Piyala on 12.02.2014, inspected and examined the aforesaid goods and submitted Identification Report vide F.No. 2-113/12/WCCB/NR dated 12.02.2014 which is reproduced as under: Wooden logs were found to be of Sandal Woods most probably of the species (Santalum album) and Red Sanders Wood (Pterocarpus santalinus). As per ITC (HS) provisions 2013-2014 the export of wood in general in the form of logs, chips, flakes, powder etc. is prohibited for export. In particular Chapter 44 prohibits the export of Red Sanders and the export of sandal wood logs is also prohibited. As per CITES also the exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16453 dated 01.02.2014 was filed by his firm online on receipt of the Invoice and Packing List from Md. Hasan Khan, Proprietor of M/s Allied Shipping Logistic through his Email ID info@alliedshipping.in; that for compliance of KYC he had taken the documents from Md. Hasan Khan viz. (i) Authority letter and KYC Form affixed with the photo, (ii) Self attested copy of IEC and (iii) Self attested copy of PAN card; that service of transportation and container booking etc. were done by Md. Hasan Khan and they had to do only related to Customs clearance. 6.3 Md. Hasan Khan, S/o Late Subhan Khan, Proprietor of M/s Allied Shipping Logistic in his statement dated 10.02.2014 inter alia stated that his permanent address was Back of Masjid Motijharan, Sambalpur, Orissa; that he was staying in Delhi since last 10 years and worked with M/s United Cargo Agency, M/s Vikas Cargo Agency, M/s Paramount Shipping Logistic, M/s Speed Shipping Logistic upto April, 2013 and from May 2013 he started his own work in the name of M/s Allied Shipping Logistic and got this firm registered with Service Tax also; that he went to Saharanpur in the month of November, 2013 for sales promotion and met wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aftexports@gmail.com. He also gave the mobile numbers of Sh. Aman and Mr. Shubham. 8. In follow up action the officers searched the residence of Sh. Aman Sethi S/o Ashok Sethi, who is husband of Ms. Asha Narang, on 14.02.2014. At the time of search Sh. Sanjay Kumar, G‟ Card holder of the appellant, Md. Hasan Khan and Sh. Ramdhavan (Driver of the Truck) were also present with the officers. Md. Hasan identified the residential premises of Sh. Aman Sethi and Sh. Ramdhavan identified the person who managed the loading of the goods in the container at Saharanpur. 9. At the premises of Sh. Aman the officer found that a portion of the building was used as residence and rest of the building is used as workshop. Sh. Aman Sethi was not found and his father attended such proceedings. Some records were resumed under panchnama. 10. Statement of Sh. Ashok Kumar Sethi was recorded who inter alia stated that M/s All Craft Exports was proprietorship concern of Ms. Asha Narang W/o Sh. Ashok Narang aged about 50 years. She was the mother-in-law of his elder son Sh. Aman Sethi and resides at Kishanpur, Saharanpur. The said firm was dealing in handicraft goods. He knew Md. Hasan Khan an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t may be taken from Sh. Aman Sethi. He was not aware if any prohibited or restricted goods like Sandal wood or red sanders wood were stuffed by M/s All Craft Exports. As per information, sealed container was factory stuffed and the said container was handed over by Sh. Ramdhavan at ICD, Piyala on 06.02.2014. 14. Statement of Sh. Shubham Narang S/o Sh. Ashok Narang was recorded on 27.05.2014 wherein he inter alia stated that Ms. Asha Narang, Prop. of M/s All Craft Exports was looking after the purchase and despatch of wooden handicraft from open market. He further stated that he has prepared the documents i.e. invoice No. AC01 dated 30.01.2014 and packing list for export consignment containing modern floor lamp - 320 pcs., Jaipur Bench 70 pcs., valued at USD 9380. He knew Md. Hasan Khan as introduced by his brother-in law. Thereafter, he was in contact with Md. Hasan Khan for export of goods to Hong Kong. That he destroyed the sim card of M. No. 9058988383, which was being used by him till February, 2014. He has purchased the goods under export from one Sh. Sanjay Singh of Khata Khari, Saharanpur which were stuffed in container No. YMLU-8777032. 15. Statement of Sh. Sanjay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice dated 27.06.2014. Revenue also obtained call detail records during investigation in respect of M. No. 9997146419 and 9897665051 (used by Mr. Aman Sethi) and M. No. 9999970173 (used by Mr. Ramvir Singh, CHA) were scrutinised. 20. In the course of search at the residential premises of Sh. Aman on 14.02.2014, and rubber stamp of Customs, ICD Moradabad was also found, indicating that Sh. Aman Sethi and his father Sh. Ashok Sethi and Mr. Shubham were involved, had colluded, and involved in forgery. Further, Bill of lading for consignment of 2800 kg. of handicraft of wooden art, from M/s Arav Exports to M/s Shining Ocean International (Hong Kong) Group Company Limited was also resumed, which indicated that Mr. Aman was well aware about the consignor and thus evidently have colluded in export of prohibited sandal wood/ red sanders. 21. From the scrutiny of call detail records, it appeared that there were frequent calls between Mr. Aman Sethi and Md. Hasan Khan during the period December, 2013 till 15.02.2014. Thus, Md. Hasan Khan would have apprised the development regarding detention of export goods. It is also evident that Mr. Aman Sethi was in regular contact with Ms. Asha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant urges that the appellant in his role as a CHA have obtained all the necessary documents, as has been noticed hereinabove for verification of the genuineness of the said exporter. It is further urged that the CHA is not empowered to inspect the goods and hence no need to verify the goods being exported. More so, as in the facts of the present case, the goods were factory stuffed and sealed by the officers of the Department. As the goods were factory stuffed and sealed, there was no occasion for the appellant to have doubt as regards the genuineness of the declaration made by the exporter, as the same were certified by the Department officer. Further, none of the documents received by the appellant CHA with regard to identity and genuineness of the exporter, were found to be untrue or false, including the import export code (IEC). Further, there is no allegation on this appellant, have received any extra ordinary remuneration in handling the said consignment other than normal remuneration. Thus, for want of consideration the allegation of collusion is not made out against this appellant. Further, there is no allegation in the show cause notice that this appellant having know ..... X X X X Extracts X X X X X X X X Extracts X X X X
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