9911796707
TMI Blog2023 (10) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... serious issue as to the misuse of its IEC, as the alleged misuse is a very serious issue, the Revenue issued an alert in the EDI system of its New Custom House, thereafter referred the pending/live bills-of-entry of the appellant-assessee to the Special Intelligence and Investigation Branch - SIIB, for verification. It appears that the SIIB started/initiated investigation which had resulted in summoning the assessee as well as its manager, who was claimed by the assessee himself as having signed on the relevant documents accompanying the bills-of-entry filed at the time of import of consignments. 3. It is a fact borne on record that the assessee thereafter tried to impress upon the SIIB/Revenue, by claiming that insofar as the three air wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ills-of-entry nos. 8761027, 8713098 and 8695651. It was also proposed in the Show Cause Notice as to imposition of penalty under Section 112 (a) of the Customs Act, 1962 on both the assessee as well as his manager. 7. It emerges from the Order-in-Original that the assessee had filed Writ Petitions before the Hon'ble High Court of Madras. But however, the Court having directed the assessee to file reply and participate in the proceedings, the assessee chose to appear for personal hearing before the adjudicating authority. The said authority, during adjudication, appears to have heard the assessee through his advocate and thereafter, vide impugned Order-in-Original No. 662/2013 dated 05.09.2013, however, appears to have confirmed the demands ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wever, merely going by minor variation in the signature in the documents filed for clearance, it was held by the Department that the goods in question were not that of the assessee. * The Department, having denied that the goods did belong to the assessee, had failed to give a finding as to the real owner of the goods. * The original authority, having held that the goods in question corresponded with the description mentioned in the bills-of-entry, there was no contravention of Section 46 of the Customs Act and consequently, the confiscation of the same under Sections 111(d) and (m) was not warranted. * The authority should have considered the duty in the subject bills-of-entry were debited directly from the account maintained by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evoid of any merits. 10. The details of the air way bills and the corresponding bills-of-entry filed for clearance of the goods in question are as given below: Sl. No. AWB No. Bill-of-Entry No. Date of filing 1. 160 64290026 8695651 07.12.2012 2. 129 03358132 8713098 10.12.2012 3. 098 6501766 8761027 14.12.2012 11. Having heard both sides, we find that the assessee is trying to blow hot and cold at the same end; on the one hand, he writes a letter complaining about the misuse of its IE Code, two days later he says that there is no misuse of his code insofar as the present bills-of-entry are concerned. But in any case, when a complaint which is of serious nature is received, the authority has initiated investigation in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s without engaging the services of CHA. The investigation carried by the SIIB, as brought out in the impugned order, clearly establishes that neither the appellant-assessee nor the firm in the name of M/s. Ghazzali Trading, Chennai did seek any clearance on self-clearance basis, which is a very serious issue according to us. Other than merely claiming so, the assessee has not furnished any documentary evidence in his support. 12.3 It may be a fact that the assessee might have felt as to the misuse of his IE code, but however, there is no explanation as to what prompted the assessee to change his mind and claim that the air way bills/bills of entry in question were filed by him and that there was no misuse of his IE code insofar as these bi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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