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TMI Blog2003 (6) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 was filed under: 'Self' by the importer on the basis of Bill of Lading dated 25-7-1993 and invoice No. 0106, dated 20-3-1993. In the Bill of Entry, the goods imported were mentioned as Lead Scrap. On opening of the container, it was found to contain total 85 drums and the six drums in the front row taken out of the container, which were found to contain Lead Scrap only, whereas the remaining 79 drums contained few pieces of lead scrap over the packages of various types and sizes of Ball Bearing of foreign origin concealed thereunder. The lead scrap pieces were used merely as a cover/concealment of the total 4,42,389 pieces of Ball Bearing of different makes, sizes and numbers were recovered and seized by the officers, under the provisions of the Customs Act, 1962. The lead scrap weighing 1,460 Kgs valued at Rs. 10,000/- approx. recovered from the aforesaid drum bearing Sr. Nos: 1-79, used for concealment/cover was also placed under seizure along with the Ball Bearings for which the market value was estimated at Rs. 2,40,26,202/-. 3.The preliminary investigations conducted by the officers revealed that earlier also a similar consignment was cleared in the name of M/s. Natra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her documents in original for filing the Bill of Entry in respect of M/s. R.K. International and that this Code number has been mentioned on the concerned Bill of Entry. (vii) Shri Gopalkrishnan had also given him IEC Code number written on a plain paper at the time of filing the Bill of Entry for M/s. Natraj Metals Pvt. Ltd., whereas while filing the Bill of Entry for M/s. Ram Metals Industries, he had received a photocopy of the IEC Code No. allocated to M/s. Ram Metals Industries. This was received by him along with other import documents from Shri Om Prakash Punjabi. 6.That, immediately alter the seizure of import consignment of M/s. Ram Metal Industries at Kandla Port on 8/9-8-1993, inquiries were got conducted at Baroda to trace M/s. Ram Metal Industries, Kalali Road, at Ladra, Vadodara and M/s. Natraj Metals Pvt. Ltd. but the Assistant Collector, Central Excise, Vadodara vide his letter dated 10-8-93 informed that there was no such Firms in existence at the above said addresses. 7.That, inquires were also conducted in the office of the Director General of Foreign Trade, Ahmedabad, which revealed that the IEC Code number used for M/s. Ram Meta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /s. Ram Metal Industries summons were, therefore, served to them from time to time for their appearance, but they avoided presenting themselves before the Investigating Officers on one pretext or the other. Ultimately, Shri Gopalkrishnan presented himself on 28-12-1993 at Bombay, with a request that he may be examined at Bombay since he was being threatened continuously by the interested parties and it was not safe for him to appear at Ahmedabad or Gandhidham. 10.That Shri K.V. Gopalkrishnan, in his statement recorded under Section 108 of the Customs Act, 1962 on 28-12-1993 at Bombay stated that on 4-9-1993 and 15-9-1993 he had given his depositions before the Investigating authorities, which were not based on the facts and that now he wanted to give the factual position of the enquiry, that he has been working as an Executive Director with M/s. Shri Radhakrishnan Shipping Pvt. Ltd., Gandhidham since 1982 and that he knows Shri Hasmukh Shah of M/s. Ranchhoddas Purushottam & Co. and M/s. Crown Timer, Gandhidham since 1988 and they are close friends, that he also knows Shri Solly Perumal of M/s. Trinity since 1982 as a CHA, that he has been giving him (Solly) the Customs clear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... im about the same but Shri Solly told him back that he (Solly) is coming to his office for discussion in the matter, that in the meantime he called Shri Hasmukh Shah also to his office; that a short-while later Shri Solly along with Shri Valson, Custom (Docks) wanted to verify the goods at the godown and in case the goods are despatched to Ahmedabad, he (Solly) would not be in a position to satisfy Shri Doshi requirements, that Shri Solly took the delivery-address of Ahmedabad party from Shri Hasmukh Shah, that while noting down, the address as "Om Tower". Shri Solly Perumal had asked Shri Hasmukh whether these goods belonged to Shri Om Prakash Punjabi to which Shri Hasmukh confirmed; that next day morning i.e. 8-6-1993, Shri Solly rang up and told him that Shri Solly along with Shri Doshi is going to Ahmedabad in the afternoon and requested him to pass on instructions to Shri Hasmukh to see that the container is not de-stuffed since the goods are to be examined/verified by Shri Doshi at Ahmedabad, that after two days Shri Solly informed him on phone that he (Solly) and Shri Doshi had been to Ahmedabad and they had seen the stuff, which is Ball Bearings only, that Shri Solly had as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount from him, that later on Shri Solly informed him that the clearance has been effected and delivery of the container has been given to Shri Manoj (Employee of Shri Killubhai's Transport Co.) of M/s. Sadhana Transport Co., who had contacted Shri Solly at Kandla Port for delivery, that afterwards, Shri Hasmukh Shah informed him that he (Hasmukh) has asked the party i.e. M/s. Natraj Pvt. Ltd. to send a Demand Draft in favour of M/s. Trinity for a sum of Rs. 1,55,000/-. 11.He further stated that few days after the clearance of the consignment cleared in the name of M/s. Natraj Metals Pvt. Ltd. vide Bill of Entry No. F-4120, dated 21-7-1993, Shri Solly reminded him for the payment due from Shri Hasmukh Shah and also told him that he (Solly) required the whole amount i.e. Rs. 10,00,000/- i.e. 25% of Rs. 40,00,000/- at Gandhidham accordingly he conveyed the message to Shri Hasmukh Shah who in turn replied him that at present he (Hasmukh) is not having any funds and if the money is required urgently, Shri Solly has to collect the same from Jamnagar that, thereafter, Shri Hasmukh gave him (Solly) a chit of paper bearing telephone number and name of the Jamnagar party, which was writt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ome to Hotel Madhuban in the month of June, 1993, when Shri Sheikh had introduced him and that the party is Shri Om Prakash Punjabi, that as he already attended to previous two consignments cleared in the name of M/s. R.K. International and M/s. Natraj Metal Pvt. Ltd., he had no hesitation, in attending to this job also, that hence he showed his willingness to take up the job; that after a day or two of this talk Shri Valson had asked him to accompany him (Valson) to Ahmedabad; that they met and discussed the matter regarding import of another consignment; that at this moment Shri Valson told Shri Om Prakash that he has already talked to the Departmental Officers and there will not be any problem for its clearance at Kandla; that Shri Om Prakash got them (Solly and Valson) introduced to a person named Shri Sureshbhai and told that he (Sureshbhai) would be looking after the affairs for this consignment; that after discussing the matter with Shri Om Prakash Punjabi, he along with Shri Valson left Shri Om Prakash's office on the same evening and came back to Gandhidham in Shri Valson's white colour Fiat Car early in the morning of the next day; that after a day or two Shri Valson visi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing specifically asked he clarified that the top portion in each drum was lead scrap of different sizes (used merely as a cover/concealment for Ball Bearings) that this was about 4 to 5 inches and below that were packets packed in white transparent polythene; that Ball Bearings packed inside the packets were visible and, therefore, these packets were not opened that he does not remember how many packets were there in each drum; that there was some lead scrap; on the sides of the drums also; that there was some lead scrap on the sides of the drums scrap; without any packets of Ball Bearings. He further stated that he knows Shri Shrikant of M/s. Fibro Metals Pvt. Ltd., Ahmedabad, who had advanced some loan to Shri P.C. Chacko; and he had asked Shri Shrikant to book the room in Hotel Nalanda but he clearly remembers that he had not paid the Bill for their stay in this hotel on 6-6-1993 and he cannot say who had booked the call after 11.00 hrs. on Baroda telephone number 325033, but he remembers that they had left the Hotel before 11.00 hrs. and had their lunch at Baroda. He further admitted that he had received a Bank Draft along with the import documents of M/s. R.K. International an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aj Metals Pvt. Ltd., Vadodara vide Cheque No. 196248, dated 21-7-1993; that the amount of Rs. 1,54,272/- covers the Bank charges for making Demand Drafts as well as amount in respect of Customs duty; that the amount of Rs. 1,55,000/- was given to him in cash by Shri K.V. Gopalkrishnan of M/s. Radha Krishnan Shipping Co. Pvt. Ltd. towards payment of duty and since he had a balance of Rs. l,50,234.56 in his account hence he deposited an amount of Rs. 5,000/- in cash on 21-7-1993 and issued a Cheque No. 195248 for Rs. 1,54,272/- in favour of 'Y/Self' for making Demand Draft in favour of "Assistant Collector of Customs, Kandla". He further admitted that he had paid an amount of Rs. 1,42,367/- vide Cheque No. 196249, dated 29-7-1993 in favour of 'Y/Self' to the Bank for issuing Demand Draft in favour of "Assistant Collector of Customs, Kandla" towards Customs Duty in respect of M/s. Ram Metal Industries, Baroda. He further clarified that an amount of Rs. l,50,000/- was given to him in cash by Shri Solly Perumal for Customs duty towards M/s. Ram Metal Industries, Vadodara. 19.That, statement of Shri D.K. Shukla, Branch Manager of the State Bank of Indore, Gandhidham was recorded o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on M/s. Trinity Shipping by his Bank on 21-7-1993, he, inter alia, stated that, the said application filled up by the applicant remains with the Bank Records, which could not be traced out from their records, that they had checked all their records on 7-1-1994 but could not find the same. 24.Whereas, statement of Shri Manilal Jayantilal Akahni, Ex-Manager of Ahmedabad Urban Co.op. Bank Ltd., Sarangpur Branch, Ahmedabad, was recorded under Section 108 of the Customs Act, 1962 on 7-1-1994 wherein he, inter alia, stated that he knows Shri Om Prakash Punjabi as Chairman of the Ahmedabad Urban Co.op. Bank Ltd., Ahmedabad that during his working at aforesaid Bank he used to talk to him (Om Prakash) over the telephone regarding banking work and he (Om Prakash) has his current account as well as loan accounts in the Sarangpur Branch; that on 21-7-1993 at about 11.30 hrs the Chairman Shri Om Prakash Punjabi had phoned him and told him that his office man is coming with cash and instructed him to arrange for the issuance of Demand Draft for Rs. 1,55,000/- in the name of M/s. Trinity Shipping, Gandhidham; that he told Om Prakash that as per instructions of Reserve Bank of India draft of suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6.Whereas statement of one Shri Kamlesh P. Thakkar, Apprentice Clerk in the Ahmedabad Urban Co.op. Bank, Sarangpur Branch, Ahmedabad was recorded on 10-1-1994 wherein he deposed that he has been writing supplementary register of clearing and this register remains with him on the counter of the bank; that he as seen and verified page No. 89 of the supplementary register pertaining to the period from 3-12-1992 to 6-9-1993 and he had put his signature thereon; looking to that page, an entry on 21-7-1993 has been written which was a cash entry of Rs. 1,55,387/- and somebody has deliberately removed/erased the said entry; that he does not know as to who, when and why it has been done. On being specifically asked he stated that there are very rare entries for issuance of Demand Drafts against cash and it is being done so only when they receive instruction from the Head Office. 27.Whereas, statement of Shri Bharat Sumanlal Jani, in connection with the above, was recorded on 10-1-1994 wherein he stated that he is serving as an officer with the Ahmedabad Urban Co.op. Bank, Sarangpur Branch, Ahmedabad since more than 1/1-2 years ago that in the morning of 21-7-1993, as per the instructions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orney. Shri Om Prakash Punjabi has further stated that he had imported four containers in all which include three consignments of Yellow Brass "Honey" and one container of Lead Scrap; that out of these four consignments, two consignments of Brass scrap and one consignment of lead scrap were imported in the name of M/s. Jyoti Exports; that the last container of lead scrap was cleared at Kandla Port vide Bill of Entry No. E-3058, dated 4-6-1993 in the name of M/s. R.K. International, Ahmedabad and that he had sold the lead scrap covered Under Bill of Entry No. E-3058, dated 4-6-1993 to one Shri Noor Mohmmad of Ahmedabad. 31.In his further statement recorded under Section 108 of the Customs Act, 1962 on 3-9-1993, 22-9-1993, 27-9-1993 and 1-10-1993 Shri Om Prakash Punjabi had repeatedly stated that the details regarding the sale of lead scrap by M/s. R.K. International could be ascertained from Shri Suresh Dhokai and that Suresh Dhokai is not contacted. 32.Whereas a show cause notice in respect of the aforesaid cases has been issued proposing liabilities to confiscation of the Ball Bearings and lead scrap in this case on 27-10-1993 by the Assistant Collector of Customs (SIB), Kandla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in words is wrongly mentioned in the CHA's copy (invoice No. 0106) whereas it differs that from the particulars mentioned in Invoice No. 0105 received from Dubai. 35.Whereas, statement of Shri Om Prakash Punajbi was again recorded under Section 108 of the Customs Act, 1962 on 3-11-1993 wherein he stated that in his earlier statement dated 27-9-1993 he had assured the investigating officer that he would produce the evidence in respect of the sale particulars of the goods which he had sold to Noormahammad Nathubhai on 6-6-1993 and which were imported by his firm M/s. R.K. International that he had made inquiries about Shri Noormohammad Nathubhai and it was learnt by him that he (Sr. Noormohammad) had gone to Dubai and as such he could not produce the same under his statement dated 1-10-1993 but, thereafter, he had contacted Shri Noorbhai over the telephone at Dubai and he had informed him (Noorbhai) and demanded his payment; that in reply thereof Shri Noorbhai had sent him a Fax message on 5-10-1993 and he submitted a copy of the said fax message. He further stated that the goods which he had sold to Shri Noormohammad was the consignment of lead scrap imported vide Bill of Entry No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs/Officials are also be liable as they abetted in illegal import of Ball Bearings. 39.It also appears that S/Shri Hasmukh N. Shah, Vinod Kumar Kalyan Vastant, Killubhai and Sharad K. Vasant are knowingly concerned and abetted in the smuggling of the above said Ball Bearings consignments. 40.It is also found from the evidence on record that Shri Kanaiyalal K. Punjabi and Jay Punjabi who has signed the import documents on the reverse of the Bill of Lading No. MOS/KDL/037, dated 14-7-1993 in respect of M/s. Natraj Metals (P) Ltd., Vadodara is also concerned and part of conspiracy with the smuggling of Ball Bearing in the said consignment. 41.It also appears that Shri Kavil Gopalakrishnan was instrument in the clearance of consignment imported in the name of M/s. R.K. International and M/s. Natraj Metals (P) Ltd., Vadodara and he handed over the relevant import documents along with Customs duty Demand Draft to Shri Solly Perumal. Further, Shri Solly Perumal; K.V. Gopalkrishnan; Hasmukh R. Shah; Vinod Kumar Vasant and Killubhai and K. Valson Chandershakhar were present when the matter regarding the amount of consideration to be paid to the Customs Officers for clearance of contraban ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... age of Ball Bearings imported in the consignment of M/s. R.K. International and M/s. Natraj Metals (P) Ltd., Vadodara and Shri Noormahmmad of Ahmedabad is knowingly concerned with the disposal of the Ball Bearings imported in the aforesaid consignment of M/s. R.K. International, Ahmedabad. 47.That, all the respondents in appeals filed by the Revenue have conspired to smuggle in Ball Bearings of different make, size and number totally 4,42,389 pieces under the concealment of 1,460 Kgs. of lead scrap collectively valued at Rs. 2,40,26,202/- and smuggled in two consignment of Ball Bearings in the name of M/s. R.K. International and M/s. Natraj Metals, Vadodara. 48.Therefore, their acts of omission/commission by way of making conspiracy to import illegally (smuggled in) are in contravention of Section 111 of the Customs Act, 1962 read with Section 3 of the Import and Export Control Act, 1972 read with Clause 3 of the Import Trade Control Order, 1955. Therefore, the Ball Bearings attempted to be imported under Bill of Entry No. 004315, dated 30-7-1993. In respect of M/s. Ram Metal Industries, under the guise of lead scrap were confiscated absolutely by the Collector of Customs, Kandla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me to his office in the evening and informed him that Shri K.V. Gopalkrishnan would give him documents for Customs clearance of lead scrap with bearings; that he should attend to it; that after 3/4 days K.V. Gopalkrishnan contacted him and he (Solly Perumal) told him that he would let him know after discussing the matter with the Assistant Collector, Shri Mahendra Doshi; that he talked to Mahendra Doshi and was told that he (Mahendra Doshi) would decide the matter within 2-3 days; that after deciding the matter, he (Mahendra Doshi) told him that 30% amount would have to he paid that he communicated the same to Kavil Gopalkrishnan and he agreed to the same; that thereafter, Kavil Gopalkrishnan sent him the documents and as agreed, the goods were cleared without Customs checking; that Kavil Gopalkrishnan had given him the documents in the name of M/s. R.K. International and the goods cleared in the same name; that after clearance of the goods; Shri Mahendra Doshi informed him that he wanted to see the goods; that he communicated the same to Kavil Gopalkrishnan; that Kavil Gopalkrishnan told that the goods would be shown in Gandhidham but later on, he informed that the goods could not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he officer; that he told Doshi Sahib the value of the goods; that he told him to ask Collector Nagarkar Sahib as to how much amount out of Rs. 12 lakhs was to be given to him that accordingly, he visited Nagarkar Sahib's residence and was told by him (Nagarkar Sahib) that out of Rs. 12 lakhs, Rs. 8 lakhs was to be delivered at Mumbai and that he would tell afterwards where the amount was to be paid; that after a day or two, he (Nagarkar Sahib) called him in his office and gave him Bombay Telephone numbers 4126006 and 4136468 and was further told that Shri Mistry would be on those numbers and the amount was to be paid to him; that Hasmukhbhai phoned him and Called him to his residence that when he went to his residence, then Killubhbai and Kavil Gopalkrishnan were also there, that he told them to make payment early, as the officers were insisting the same; that Hasmukhbhai told that it would be done within a day or two and also told that other Clearing Agents charge 25% for such jobs and he should also arrange accordingly; that he promised to discuss the same with the officer; that thereafter, he talked over the matter with Doshi Sahib and he agreed that the amount for the next cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m to Shri Om Prakash Punjabi; that Chandrashekhar Valson assured Om Prakash Punjabi not to worry as he (Valson) would take care of all that; that then Om Prakash Punjabi introduced him to a person named Sureshbhai; that he was looking after all his affairs that further, he along with Chandrashekhar Valson returned to Gandhidham, that after a day or two, he received a phone call from Om Prakash Punjabi who informed him that he was sending a man with documents along with duty draft; that next day he received a phone call from a person who had been sent by Om Prakash Punjabi and he requested him to come; that he sent his employee, who brought the document and Rs. 1.5 lakh in cash sent by Om Prakash Punjabi; that after half an hour, he received a phone call from Om Prakash Punjabi telling him as to why the cash had been sent and why duty draft could not be obtained and sent; that he (Om Prakash Punjabi) also told him that it was a small matter and he should get the draft prepared; that he got the draft made and submitted the documents in the name of Ram Metals for clearance; that after five days the consignment was seized. Shri Solly Perumal in his statement dated 16-12-1995 further de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner of Customs, Kandla had desired to deliver Rs. 8 lakhs to Shri Mistry of Bombay Telephone Nos. 4126006 and 4136468 has been corroborated in the statement of Shri K.K. Mistry to the effect that Shri Mistry was available at Mumbai on Telephone No. 4136468. Moreover, Shri Mistry is well known to Shri Nagarkar. 56.Thereafter, the Show Cause Notice was also issued to Shri Z.B. Nagarkar on the ground that he knowingly connived and abated in the smuggling of Ball Bearings imported in the guise of lead scrap by M/s. Natraj Metals and M/s. R.K. International, Ahmedabad. 57.The adjudicating authority imposed a penalty of Rs. 25 lakhs under Section 112A of the Customs Act on Shri Solly Perumal and dropped they proceedings against the other noticees. The present appeals have been filed against that order of adjudication. 58.Heard both sides. 59.The disputes arising in these appeals are to be examined in the backdrop of facts relating to three imports at Kandla between 4-6-1993 to 30-7-1993. One of the main issues to be considered is whether Om Prakash Punjabi is the real importer in all the three imports. Further question to be considered is whether the goods imported under Bil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the guise of lead scrap. He also states that Bill of Entry dated 30-7-93 was filed in the name of M/s. Ram Metal Industries on the instruction of Shri Om Prakash Punjabi. He further states that Shri Om Prakash Punjabi was found to be filing documents in different names. In the two statements which he had given on 8-8-1993 he has referred to name of Suresh Dhokai (Suresh Bhai) a close associate of Shri Om Prakash Punjabi who used to bring shipping documents on behalf of Shri Om Prakash Punjabi. Solly Perumal has stated that Om Prakash Punjabi had sent the amount and all relevant papers such as invoice, packing list, Bill of Lading and IEC Code through his carrier which was received by Shri Kanthibhai who was waiting at Gandhidham Railway Station. In his statement dated 1-1-1994 Kanthibhai has corroborated the above statement of Perumal. Thereafter the money was handed over to P.C. Chacko, an employee of Solly Perumal who got the draft for payment of Customs duty. 63.When investigation was taken up by DRI in the matter of import in the name of Ram Metal Industries, Om Prakash Punjabi was in Bombay. Solly Perumal in his statement refers to the attempt made by Om Prakash Punjabi to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lal Jayantilal Akhani, former Manager of Ahmedabad Urban Cooperative Bank Ltd., Sarangpur Branch, Ahmedabad stated that on 21-7-1993 Om Prakash Punjabi who is the Chairman of Ahmedabad Urban Cooperative Bank Ltd. instructed him to issue a draft for Rs. 1,55,000/- in the name of Trinity Shipping Gandhidham. He had also stated that two persons who came with the cash, namely, Kishorbhai and Ashish Bhai are associated with Om Prakash Punjabi and they always used to come to the Bank in connection with the Banking transaction of the Chairman. He had to point to Shri Om Prakash Punjabi that there are instructions from Reserve Bank not to issue drafts for large amounts against cash. There is also evidence of Kamlesh P. Thakkar, Apprentice Clerk in the Ahmedabad Urban Cooperative Bank and Shri Bharat Sumanlal Jani an officer of the Ahmedabad Urban Cooperative Bank, Sarangpur Branch which would all go to prove the active part played by Om Prakash Punjabi in getting the draft in the name of Triniti Shipping for the purpose of clearing the consignment in the name of M/s. Natraj Metal Pvt. Ltd. These officers' evidence would further show that subsequently there had been attempt to tamper with t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Trading, Dubai. Shri Dhoka has also stated that he had prepared a local invoice dated 6-6-1993 in the name of Noorbhai Ghoghari, Ahmedabad but it was issued later as instructed by Om Prakash Punjabi. He also admits that amount of Rs. 3,89,928/- shown in the invoice was not received from Ghoghari. The goods imported in the name of Natraj Metals Pvt. Ltd. were transported from Kandla to a warehouse at Ahmedabad even though the address of Natraj Metals Pvt. Ltd. was shown at Vadodara. The goods were stored in a warehouse for a short time and without any proper records. Revenue has relied on the statements of Solly Perumal and others to trace the movement of the goods under the above two imports. But when it comes to the actual identification of ball bearings in these consignments there is lack of conclusive proof. Investigation has failed to prove the last link. There is no explanation forthcoming for the failure to verify the claim of Ghoghari that part of the consignment purchased by him was still kept in the godown. 70.Since we hold that the Revenue has failed to prove conclusively presence of ball bearings in the earlier two consignments, no liability could be fixed on other no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... note that it is after the above trip with Solly that consignment in the name of Natraj Pvt. Ltd. was cleared. We need not expatiate much to observe that Mr. Doshi's conduct is not one expected of an officer of his cadre. 71.We do not intend to refer each and every officer involved in this case (because that enquiry is more appropriately in the area of administration) but generally we find that there is evidence in this case to show that they were associating too closely with CHA, which is inappropriate, given the nature of their duties. The then other Commissioner of Customs, Kandla who passed the adjudication order dated 5-1-1994 has also failed to co-ordinate the investigations of his officers with the investigations of DRI and to give a correct direction to the whole proceeding. On seizure of the consignment in the name of Ram Metal Industries, if immediate steps had been taken to follow up the movement of the goods cleared immediately before it in the name of Natraj Metals Pvt. Ltd., the result could have been different. 72.We have already entered a finding that Shri Om Prakash Punjabi is the real importer of the goods imported in the name of M/s. Ram Metal Industries. That ..... X X X X Extracts X X X X X X X X Extracts X X X X
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