CC Vs. R.K. INTERNATIONAL

JUDGEMENT

(1.) Brief facts of the case as narrated by the Revenue are that specific intelligence was received by DRI, Zonal Unit, Ahmedabad on 7.8.93 that a consignment of Lead Scrap has been imported in the name M/s. Ram Metal Industries, Baroda, which is pending clearing for at Kandla Fort and actually contains Ball Bearings of foreign origin being illicitly imported and cleared in the guise of Lead Scrap and Shri Solly Perumal, Director of M/s. Trinity Shipping and Allied Services Pvt. Ltd., Ahmedabad in association with Shri Om Prakash Punjabi of Ahmedabad is said to be actively involved in the smuggling of Ball Bearings into India by way of mis -declaring import cargo.

(2.) On scrutiny and verification of the related import documents by the Customs Officers, it was found that a Bill of Entry No. F -4316 dated 30.7.93 was filed under; 'Self' by the importer on the basis of Bill of Lading dated 25.7.93 and invoice No. 0106 dated 20.3,93. In the Bill of Entry, the goods imported were mentioned as Lead Scrap. On opening of the container, it was found to contain total 85 drums and the six drums in the front row taken out of the container, which were found to contain Lead Scrap only, whereas the remaining 79 drums contained few pieces of lead scrap over the packages of various types and sizes of Ball Bearing of foreign origin concealed thereunder, The lead scrap pieces were used merely as a cover/concealment of the total 442389 pieces of Ball Bearings of different makes, sizes and numbers recovered and seized by the officers, under the provisions of the Customs Act, 1962. The lead scrap weighing 1460 kgs. valued at Rs. 10,000 approx. recovered from the aforesaid drum bearing Sr. No 1 -79, used for concealment/cover was also placed under seizure alongwith the Ball Bearings for which the market value was estimated at Rs. 2,40,26,202.

(3.) The preliminary investigations conducted by the officers revealed that earlier also a similar consignment was cleared in the name of M/s. Natraj Metal Pvt. Ltd., Vadodara for which Bill of Entry No. F -2120 dated 21.7.93 was filed under 'Self for the import of 19.680 M.T. lead scrap and similarly Bill of Entry No. F -3058 dated 4.6.93 was filed by M/s. Trinity on behalf of the importer for the import of 16.880 M.T. of lead scrap imported and cleared at Kandla port in the name of M/s. R.K. International, Ahmedabad.