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TMI Blog2025 (4) TMI 971X X X X Extracts X X X X X X X X Extracts X X X X ..... orate of Revenue Intelligence, Jaipur got an intelligence that various importers are importing rough precious stones by making huge over valuation through customs Port, Jaipur Gemstone Exchange, Diggi House, Sanganer, Jaipur. One consignment of rough precious stones of importer M/s Rishupush Trading LLP imported vide Bill of Entry No. 5980998 dated 14.04.2018 was got examined on 12.10.2018 when it was lying at Air Cargo Complex, Sanganer,. The country of origin was declared as Honk Kong which was the reason for doubt as there were no reported mines for such rough gems in Hong Kong. Based on the suspicion, and further findings the goods were seized vide the Seizure Memo dated 12.10.2018 alleging those to be highly overvalued. 2.2. The prese ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his license and forfeiture of his security deposit was proposed. Penalty was also proposed to be imposed. The Order-in-Original has confirmed the alleged violations Regulation (d) and Regulation (n) of CBLR, 2013. Penalty has also been imposed in terms of Regulation 18 of CBLR, 2018/17 of CBLR, 2013, however, the license has not been revoked. Still being aggrieved the appellant is before this Tribunal. 3. We have heard Shri Arun Goyal, learned counsel for the appellant and Shri M.K. Shukla, learned authorized representative appearing for the department. 4. Learned counsel for the appellant has mentioned that the impugned order has rendered the contradictory findings as is evident from para 5.7 and para 5.9.1 of the impugned order. It is f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. 5. While rebutting these submissions learned DR has laid emphasis about admission of the appellant himself for being authorized by Shri Pukhraj Padiyar only and he only to be the owner of the firms and that all the authorization and the requisite documents were sent by the Shri Padiyar despite knowledge that the firm got reconstituted prior the period in dispute with two partners, namely, Shri Dinesh Kumar Meghvanshi and SH. Hemant Kumar Bhambi. This admission is sufficient is sufficient proof of appellant's guilt that the appellant has failed to verify from the records and has also failed to obtain the required documents from the right importer as the importing firm got re-constituted with effect from 01.01.2018. The possibility of con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ic documents, data or information. 7. We observe from the findings in the order under challenge that in para 5.7 the authority has recorded that the authority letter in favour of appellant was issued by the new partners M/s Rishi Pushp LLP, namely, Shri Dinesh Kumar Meghwanshi and Shri Hemant Kumar Bhambhi. Hence the authority has held that the allegations of violation of Regulation 11(d) and 11(n) of CBLR, 2013 are not proved. However, in para 5.9.1, the opening line thereof records that Customs Broker has wrongly mentioned Shri Pukhraj Padiyar and Shri Rajendra Bayawat as the continuing partner of the importing firms and despite the re-constitution of the said firm the Customs Broker had been justifying the documents in the name of the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed importing firm. 9. We also observe that there is no denial viz-a-viz the validity of all the KYC documents including IEC code, identity of the importing firm, functioning of the firm at the declared address etc., It has also come on record that earlier partners of the importing firm were Shri Pukhraj Padiyar and Shri Rajendra Bayawat and the new partners are Shri Hemant Kumar Bhambi and Shri Dinesh Meghwanshi. Post 11.01.2018 both the new partners extended their authorization in favour of the previous partner, namely, Shri Pukhraj Padiyar only to get the Customs Broker engaged for clearance of import. These observations are sufficient to falsify the allegations of violating Regulation 11(d) and 11(n) of CBLR, 2013 as already observed ab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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