Rakesh Dhamir Vs Commissioner of Customs (CESTAT Delhi)
Learned Commissioner (Appeals) recording the finding that the appellant had evidently involved himself in the illegal export of non-basmati rice and have also admitted his role in so many words in his various statement recorded, and also have explained the details of modes operandi. Accordingly, the appeal was dismissed upholding the imposition of penalty. Being aggrieved, the appellant is before this Tribunal.
CESTAT observed that it is evident that this appellant have knowingly connived for money with Sh. Sinder Pal and Sh. Abhishek Gupta and others, in the export of prohibited goods, non-basmati rice, by resorting to mis-declaration and fraud. Further, admittedly in the course of various statements recorded on different dates from this appellant he has admitted the modus operandi and have stated in detail the modus operandi as well as the amount of remuneration he was getting from Sh. Sinder Pal, which leads to the conclusion that he had connived with Sh. Sinder Pal and Sh. Abhishek Gupta in the export of prohibited goods for money.
Accordingly, CESTAT confirm the penalty imposed upon Appellant but in the facts and circumstances reduce the penalty from Rs. 8 lakhs to Rs. 4 lakhs.
FULL TEXT OF THE CESTAT DELHI ORDER
The issue in this appeal is whether penalty of Rs. 8 lakhs have been rightly imposed upon the appellant who is a freight forwarder under Section 114 of the Customs Act.
2. The appellant is a freight forwarder and facilitated the importer and exporters. The Revenue on receiving intelligence inspected Container No. HDMU2647744 pertaining to Shipping Bill No. 2402263 dated 02.02.2011, declared as sanitary ware. On inspection it was found as contain rice. The said shipping bill was filed by Sh. Rakesh Kumar on behalf of exporter – M/s V. G. Plastics Pvt. Ltd., through the CHA – M/s Neptune Cargo Movers Pvt. Ltd., As the goods were found mis-declared they were seized, the rice was found packed in gunny bags of 25 kg. each, revealed on one side ‘house brand premium quality rice white ponny’ and on the other side PAR boiled white ponni M/s KNP Trading Pte. Ltd., (Surya Trading ENTs Pte. Ltd.,).
3. On further information that non-basmati rice was being fraudulently exported by using the IEC of M/s HSIL Limited (formerly Hindustan Sanitary Ware and Industries Limited) and by M/s GPR Export Pvt. Ltd., under the following shipping bills:-
