Achiever International Vs Commissioner of Customs (CESTAT Delhi)
CESTAT Delhi held that goods imported by fictious firms using fraudulently obtained IEC are liable for confiscation even if the said goods are not prohibited or restricted as per foreign trade policy. Accordingly, appeal of the assessee dismissed.
Facts- Shri Vineet Gupta is a partner of M/s. Achiever International who imported goods i.e., DVDRs in the name of M/s. Achiever International and also in the names of the other IEC holders like M/s. Neeru Trading Co., Nihal Trading Co. and M/s. Ashoka Enterprises which were created and managed by Shri Vineet Gupta.
On the basis of intelligence reports, Directorate of Revenue Intelligence came to know that some importers were indulging in evasion of anti-dumping duty. Investigations were continued into the past imports which revealed that Shri Vineet Gupta was handling the entire business of these fictitious firms. It was found that M/s. Neeru Trading (proprietor Shri Naveen Kumar), M/s. Nihal Trading (proprietor Shri Mahesh Kumar), and M/s Ashok Enterprises (proprietor Shri Deepak) in whose names goods were imported did not exist at all at the addresses given in the importer exporter codes (IEC) issued in their names. The imports were actually done by Shri Vineet Gupta in the name of these firms.
