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TMI Blog2009 (1) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... national and three others appeals have been finally disposed of vide Final Order Nos. 15-18/C I-Cus. dated 10-1-2007 in Customs Appeal Nos. 854-857 of 2004. 2. Heard both sides. 3. The relevant facts, in brief, are as follows: (a) The investigations revealed that M/s. SMPL, M/s. RAI and M/s. Angel Marketing & Finance Pvt. Limited, Mumbai (hereinafter referred to as AMFPL) had exported Tape Deck Mechanisms and DC micro motors through ICD, Patparganj under the DEPB Scheme. They misdeclared the FOB value of the above goods and on the basis of this misdeclaration, they claimed ineligible and excessive DEPB credits, which were not otherwise admissible to them. The investigations further revealed that M/s. SMPL, M/s. RAI and M/s. AMFPL had rep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exports made by M/s. SMPL and M/s. AMFPL, which were his own companies though he had roped in different persons/his own employees as front men/signing authorities in these companies. (b) The Commissioner has held that the goods were procured at a very nominal price and changed hands through intermediary firms and exported at highly inflated value (17 to 18 times of the original procurement price) and obtained inflated DEBP benefits. Accordingly, he confirmed the duty on various parties who have imported using the said DEPB scrips and penalties on various persons found to have been involved directly in the fraudulent export or in abetting in the said fraudulent exports. (c) By the said order, the appellants Shri Rohitash Bhomia, Shri Nare ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fraudulent exports by the firms. It was admitted that no reply was filed by them. She seeks waiver of penalty. Alternatively, she seeks leniency in the quantum of penalty imposed as the company stood closed for a long time and assets have been taken by the Bihar Financial Corporation. 4.3 Learned Advocate on behalf of Shri Rohitash Bhomia submits that he has rendered some help to Shri Parasmal Rampuria purely on business consideration as Shri Parasmal Rampuria was buying cast alloys, permanent magnets from him. He introduced some companies to the bank for the purpose of opening bank accounts, recommended a CHA, signed documents like DEPB declaration and collected documents from the customs only at the instance of and on the request of Para ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order-in-original, the Commissioner has clearly held that Parasmal Rampuria is the master mind and key person who roped in different companies as well as persons in his activities of DEPB export fraud. Further, we find that there is separate penalty imposed on Prakash Electronics Systems Ltd. (PESL) in which Shri Naresh Jain is the Director. Though, we are not dealing with the appeal of PESL, in the given facts and circumstances of the case, we are not inclined to uphold a separate penalty on Shri Naresh Jain. 6.3 As regards imposition of penalty on M/s. G.R.M.L., we find that admittedly, the company did not have any plant and machinery in working condition. They have merely purchased the export-goods from Elin Electronics Ltd. through PES ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he importers of the manipulated exports from India. From his house, several incriminating documents relating to various activities of the exports have been recovered as detailed in para 167 of the order-in-original. His claim that he had no idea as to what happened to the goods imported by the said Uttam International is not acceptable. It suffices to say that he had knowledge of, and has also involved himself in, several activities relating to the fraudulent exports. In view of the above, imposition of penalty on him is warranted. However, the learned Advocate submitted that there is no evidence of any consideration received by him for his alleged role. In view of the above and having regard to the entire facts and circumstances of the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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