Case Law Details
Ajay Kumar Singh Vs Commissioner of Customs (CESTAT Kolkata)
Introduction: The case of Ajay Kumar Singh vs Commissioner of Customs (CESTAT Kolkata) revolves around the illegal importation of batteries and ammonium chloride through misdeclaration. The Customs Broker firm, Babhravi Exim Services, and its partner, Ajay Kumar Singh, faced penalties under Section 112(a) and Section 114AA of the Customs Act 1962.
1. Background: The Directorate of Revenue Intelligence (DRI) initiated an investigation based on intelligence, suspecting the illegal import of Chinese batteries falsely declared as Calcium Carbonate. Surveillance was conducted at Haldia Port on a consignment imported by M/s. S.D. Commotrade International. The import was facilitated by Ajay Kumar Singh through Babhravi Exim Services.
2. Appellant’s Defense: Ajay Kumar Singh claimed that they were authorized by M/s. S.D. Commotrade International and had no knowledge of the misdeclaration. They argued that they were misled by Shri Raj Kumar Kothari and Shri Vinod Lachwani, who approached them regarding Calcium Carbonate import. The bill of entry was filed, but discrepancies emerged during the DRI examination.
3. Notice and Charges: The show-cause notice accused Ajay Kumar Singh of aiding and abetting illegal imports. However, no notice was issued under Section 114AA.
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