TMI Blog2008 (4) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... er: P. Karthikeyan, Member (T)]. - M/s. Trans Traders, Bangalore, the appellants herein were learnt to have imported leather chemicals during 1994 to 1997 misdeclaring them as Synthetic Fat Liquor or Sulphonated Fish Oil in connivance with the indenting agent M/s. G. Prathapkumar Co (GPK) and the supplier M/s. Munzing Chemie GMBH, Germany (MCG) in order to avail inadmissible DEEC facility or to avail inadmissible concessional rate of duty otherwise. Pursuant to intelligence received DRI searched the premises of GPK and recovered correspondence between GOK MCG. Shri G. Bhaskar, partner of M/s. Ashok Enterprises (AES) engaged in imports of leather chemicals submitted files relating to imports made by AES. Interrogation of Shri C. Prathap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... international market in trading the finished products made using the impugned inputs. Shri S.C Jhaveri TT had agreed on seeing faxes from GPK to MCG that the intending agents had arranged to misdeclare the imports of TT in 5 cases by MCG. Shri R. Ranganathan showed a register of imports by GPK which showed entries with the true name of the product and an acronym in brackets. Main item involved in the imports, namely Metalot D was indicated in brackets where the product was declared under various other names matching the supplier's invoice. The register was maintained to monitor payments to GPK. The fax messages exchanged between GPK and TT GPK and MCG showed that as per indents in respect of the impugned imports, not less than two items ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lot D and had indicated the product's name in acronyms like 'Met D' in bracket against one of the other products ordered. They must have received only the other product as mentioned in the invoice. TT did not know how the other product was supplied as against their indent for Metalot D. They sought the demand and penalties be set aside. 4 . None appeared representing TT for hearing. We do not wish to keep this old appeal pending. The ld. SDR reiterated the findings in the impugned order. 5 . We have carefully considered the submissions and case records. We find that Shri S.C. Jhaveri has admitted that while placing orders for the impugned imports, they had ordered for 'Metalot D' writing the same in brackets opposite another product o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. International trade does not take place in the fashion TT want us to believe. We reject this plea of TT. The entries in the Duplex Note Book seized from the storekeeper of GPK shows the chemicals imported to be Optimalin C, Syncurol, Curiol etc. showing Metalot D/Met D etc. in brackets. This register does not lose its evidentiary value for its being apparently not up-to date. We are convinced that GPK imported Metalot D under the 5 impugned bills of entry misdeclaring them as other chemicals. 7 . The claim that such orders were for two products and price quoted was the aggregate is not acceptable. Shri S.C. Jhaveri had stated about the imports in dispute: 'In all the above listed imports it appears that a commodity by name "Metalot D ..... X X X X Extracts X X X X X X X X Extracts X X X X
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