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TMI Blog2023 (10) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... appals'. The said container/ goods were lying uncleared for nearly six months in the ICD, and the Custodian CONCOR issued an auction notice, as goods were unclaimed and uncleared. After Six months of lying uncleared in ICD, Customs have examined the goods and made an inventory of the goods in the container, which were found to be not only 'Assorted Chappals' as shown in IGM, but container also consisted of 'Glass Chatons, mobile phone batteries, Facial tissues, etc.'. Importer approached the Customs Department seeking the goods and in his statement to the Department, inter alia, stated that he filed for amendment of number of packages and weight, in the gateway Port, which was granted, and that he also filed amendment of IGM, to file Bill of entry in ICD, but amendment could not be done. Upon investigation, Importer in his statement dated 13.12.2013 stated that during his employment with the Appellant, he used the Appellant's firm email ID and firm phone number for correspondence for his import business, and that the Appellant was not aware of the email correspondence or his personal import business/transactions. However, since the address of the Importer's PAN was showing the addr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce tyres) and (ii) [email protected] (mail sent by Qadeer Mohammed mentioning the name as Mujahid in the mail content).Further PAN AMEPM1294N was issued to Mr. Mujahid and the address is mentioned as C/o M/s Reliance Tyres, 4-17/A1/6/1&2, Ramkote, Tilak Road, Hyderabad; ii) That Mr. Mujahid was not solely responsible for the import. Mr.Azmatullah is complicit in as much as the import details were sent to his e-mail id directly by the exporter and not only that the import particulars were then sent to the liner from his email id. The liner in his statement under Section 108 of the Customs Act 1962 has identified Mr. Azmatullah and his telephone Number, as the persons following up on the import; iii) That Mr. Mujahid has submitted the address of M/s. Reliance Tyres to the Income Tax Department to obtain PAN card. Unless the employer, i.e., M/s. Reliance Tyres Certifies the address proof, it is not possible for Mr. Mujahid to submit the same. Thus, it is clear that the address of M/s. Reliance Tyres was given by Mr.Mujahid after getting the same approved/endorsed by Mr.Azmatullah; iv) M/s. Great Overseas was floated with Mr. Mujahid, an ex-employee of Reliance Tyres, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in relation to the goods imported by the Importer, nor signed or caused any document or statement due to which Sec 114AA cannot be invoked; that no cogent basis or evidence as to how Appellant caused a wrong declaration about the nature and value of the imported goods was brought out in the OIO; that the OIO was confirmed merely on presumptions and on a suspicion because the Importer was a former employee of the Appellant. 6. Opposing the Appeal, learned AR for Revenue urges that it is an admitted case of mis-declaration. Mr. V. Kameswara Rao, Manager of M/s Caravel Logistics (liner for the consignment) was recorded, who, inter alia, stated that with regard to the concerned consignment/container, two persons viz., Mr. Anwarullah, having Cell No. 9246582851 and Mr. Azim, having Cell No. 9246368100 had been interacting with him over phone. He also stated that the said person Mr. Azim appears to be related to the Appellant Mr. Azmatullah. He further urges that for about three four years period up to February, 2013, Mr. M.A. Mujahid was the employee of M/s Reliance Tyres, the Proprietor - which is this Appellant. 7. On being confronted with this Appellant, he stated that he had neve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Admittedly, subsequently, on being so advised Mr. M.A. Mujahid filed Bill of Entry in December, 2013 along with invoices and packing list seeking 'first check examination' of the goods. Thus, in view of the admitted fact on record, there is no hide and seek by the said importer from the Customs Department as the Bill of Entry was filed on first check basis. Thus, there is no basis of either of the allegations of mis-declarations and/or undervaluation. During the adjudication proceedings, the noticees had prayed before the Adjudicating Authority to call for the records of amendment File No. S/3/Gen71/13/Import(N) from Nhava Sheva Customs. However the same was not called for, for the reasons best known to the Adjudicating Authority. Further there are several employees working in the office of the Appellant and they all have access to the email ID and password of the Proprietorship concern of the Appellant being M/s Reliance Tyres. Thus, due to misuse of the email ID of the Appellant without knowledge of the Appellant, no malafide is attributable nor any case of abetment is made out. The said importer - M.A. Mujahid has categorically stated that it is he and only him who is involve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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