Gateway Distriparks South (P) Ltd. Vs Commissioner of Customs (CESTAT Chennai)
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) heard appeals filed by four parties—Gateway Distriparks (South) Pvt. Ltd., Volkart Fleming Shipping & Services, Shri R. Kesavanathan, and Shri E. Mahendran—against Orders-in-Appeal Nos. 725 to 728/2013 dated 16.05.2013, issued by the Commissioner of Customs (Appeals), Chennai. These appeals pertained to the illegal removal of 32 used printing mini-offset machines originally imported by M/s. Gold Line Offset Printers. The machines had been seized by the Directorate of Revenue Intelligence (DRI) under a Mahazar dated 14.10.1999 and deposited with Indev CFS (later Gateway Distriparks), following a show cause notice to the original importer for potential confiscation under Section 111(d) of the Customs Act, 1962 and penalty under Section 112(a).
The goods were later cleared by M/s. Orrjay Process Pvt. Ltd. through Bill of Entry No. 022484 dated 31.07.2000, despite their seizure, prompting further investigation. An additional show cause notice was issued on 02.08.2005 to the appellants, the original importer, and Orrjay Process Pvt. Ltd., leading to adjudication by the Additional Commissioner of Customs (Appraising – Group 5 – SEAPORT). Order-in-Original No. 18695/2012 dated 31.03.2012 imposed penalties under Section 112(a) on each appellant and confiscated the impugned goods under Sections 111(d), 111(j), and 111(o).
