TMI Blog2022 (5) TMI 260X X X X Extracts X X X X X X X X Extracts X X X X ..... ss examination of such witnesses based whereupon the Adjudicating Authority issued the order. Since appellant is found to have admitted his involvement, the admissions are best evidence which need no proof in terms of section 52 of Indian Evidence Act. The appellants admission that he was the Customs Broker for Orient Overseas Shipping Line and Rahul Traders and the admission about visiting Delhi in the month of August, the relevant time for the clearance of the impugned consignment rather are sufficient admission to accept the entire above testimony as evidence against him; that he has tried to level allegation on Shri Rahul Sehgal. Thus, appellant being CHA of M/s. Kirat Sales as well as of M/s. Rahul Traders had access to all their documents, consignments etc. No proceedings got initiated against M/s. Jaskirat. Proceedings against Rahul and Saurabh has been dropped. Purashottam and Ajay have clearly deposed about appellant only to have approached them at Delhi for getting cleared a mis-declared consignment. There are no infirmity in the findings arrived at by Commissioner (Appeals) - appeal dismissed. - Customs Appeal No. 51932/2019 With Customs Early Hearing Applicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t come forward for any statement. The said proposal was initially confirmed vide Order-in-Original No. 14/2018 dated 28.08.2018. The appeal thereof has been rejected vide the Order under challenge. 2. I have heard Shri Anubhav Goel and Ms Preeti Goel, learned Counsels appearing for the appellant and Shri Mahesh Bhardwaj, learned Departmental Representatives appearing for the Department. 3. It is submitted on behalf of the appellant that appellant is a small time Ludhiana based CHA. The allegations of abatement in smuggling of prohibited goods by providing IEC of M/s. Kirat Sales has wrongly been alleged against the appellant. Learned Counsel has mentioned that there is no tangible and cogent evidence against the appellant found in the investigations. It is submitted that the statement of Shri Purashottam and Shri Ajay Sagar have been blindly relied upon by the Adjudicating Authority despite that they had no role with the subject consignment. There is no apparent reason disclosed by the investigating agency about recording their statements. It is submitted that the act of mis-declaration was actually arrangement between the said Shri Ajay Sagar and Shri Purashottam with Shri R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods of the consignment as Bycycle parts. On examination concealed firecrackers of Chinese origin were found. The goods were accordingly seized. 6. From the statement of appellant following are the admitted facts: 1. M/s. Kirat Sales Ld. is Ludhiana based clients who are engaged in importing the bicycle parts from the China. Shri Shri Jaskirat Singh, proprietor of M/s. Kirat Sales has got cleared consignment on 10 and 11 March, consignment of bicycles parts and adhesive tapes for Kirat Sales. 2. M/s. Rahul Traders has also been his clients who were also engaged in the import of bicycle from China. He got clearance on 4th and 5th March consignment of bicycle parts of Rahul Traders. 3. The appellant was solely handling the import related Customs Clearance work of both the said firms at Ludhiana. 4. He visited Delhi in the month of August 2016 [the goods in question are imported under Bill of lading dated 4.8.2016]. 5. He received the phone call from Orient Shipping Line, Delhi on his office landline number when one Mr. Bhola from the said Shipping Line inquiry for one shipping bill of M/s. Rahul Traders to whom the appellant requested to give the details of Bi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s: a. He obtained the IEC code to import bicycle parts from China. 15 consignments have been imported till date. All cleared from ICD Ludhiana. b. The main supplier in China are Hebei Bicycle Guangfeng Co. Ltd. and Guangfeng Fine Industrial Co. Ltd. Initially their CHA was Shri Jaswinder Singh of Unique International since June, 2015, i.e. for last year Shri Harish Goyal of M/s. Krishna Clearing and Forwarding, the appellant was working as CHA. c. M/s. Kirat Sales never imported firecracker in their firm. d. The supplier in Bill of Lading is Shenzhen Xin Huayi International Trading Co. Ltd. from whom Shri Jaskirat has never imported bicycle parts. e. For clearance of consignment KYC documents of firm were required which were never given by him to anybody except the appellant and one Dinesh Yadav, forwarding agent of M/s. Kirat Sales. f. Shri Harish Goyal also works as CHA for M/s. Rahul Traders. g. The e-mail ID of Kiratsales3011 @gmail.com from which documents were sent to Shipping lines is denied to be e-mail of M/s. Kirat Sales. It is mentioned to be as Jaskirat14u @gmail.com. 10. M/s. Kirat Sales has no relation with Orient Overseas Shipping Lines. In ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l has already set aside the order of imposition of penalty upon Shri Saurabh Aggarwal vide Final Order No. 50233/2020 dated 11.02.2020 in Customs Appeal No. 50147/2020. And again M/s. Rahul Sehgal vide Final Order No. 51781/2021 dated 17.08.2021 in Customs Appeal No. 50238/2020. Shri Jaskirat has already been discharged at investigating stage itself. Otherwise also none of the persons interrogated at the investigation had named any conversation with Shri Jaskirat. There is no other circumstantial evidence which may point out the guilt of any one else than the appellant himself. There also has been the admission of appellant for acknowledging the contents of panchnama 05/06.09.2016. 11. From the above discussion, it is clear that appellant being CHA of M/s. Kirat Sales as well as of M/s. Rahul Traders had access to all their documents, consignments etc. No proceedings got initiated against M/s. Jaskirat. Proceedings against Rahul and Saurabh has been dropped. Purashottam and Ajay have clearly deposed about appellant only to have approached them at Delhi for getting cleared a mis-declared consignment. As a result of entire above discussion, I do not find any infirmity in the findi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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