Ketan Sood Vs Principal Commissioner (CESTAT Delhi)
Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Delhi, has set aside an order that upheld penalties against Ketan Sood, Vineet Goyal, and Ravinder Puri in a case involving alleged import misdeclaration and concealment. The Tribunal has directed the Commissioner of Customs (Appeals) to conduct a fresh examination of the matter, citing a failure to adequately address the allegations, the lower authority’s findings, and the defense presented by the appellants.
The case originated from an investigation by the Directorate of Revenue Intelligence (DRI), Delhi, on December 31, 2015. DRI officers examined three containers, discovering discrepancies in their contents. One container declared as containing footwear was found to have a different quantity (384 cartons against 417), while two others declared for disposable cups were found to also contain cigarettes of brands like Gudang Garam and Djarum Black, which were not declared in the bill of lading.
During the investigation, a statement from Ketan Sood, proprietor of M/s Venus Enterprises, was recorded on July 14, 2016. Sood stated that his father had opened M/s Venus Enterprises for importing shoes and other items for themselves and for Vineet Goyal of M/s Bhagwati Overseas. He also mentioned that his father used to hand over import documents to Ravinder Puri for customs clearance. However, Sood claimed no knowledge about the specific containers in question.
