SAJJAN KUMAR GOEL Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THERE are six appeals and six stay applications and a miscellaneous application for additional grounds directed against Order -in -Original No. 28/2011/CAC/CC/BKS, dated March 30, 2011 passed by the Commissioner of Customs (Adjudication), Mumbai. The Directorate of Revenue Intelligence (DRI in short) while investigating a case of duty -free clearances of copper wire rods and zinc ingots by a number of units holding advance licences which were found to be nonexistent came across imports of M/s. Lord Empire International who had imported the said goods through JNPT port, Nhava Sheva.

(2.) INVESTIGATIONS revealed that the said firm was floated by Shri Surender Aggarwal along with Shri Bhagwan Tulsian alias S. K. Gupta and Shri Suresh Khandelwal. The said firm had applied to the Joint Director, DGFT, Mumbai for obtaining advance licence under the DEEC scheme on the basis of fake, fabricated, mis -declared documents. The details given in the application regarding manufacturing facilities, past export performances and Central excise registration details for the manufacturing premises were found to be false/bogus. The shipping bills submitted by them to the DGFT to show fulfilment of export obligations were actually found to be shipping bills filed by some other exporters. The chartered accountant's certificate submitted by them was also found to be forged. On the basis of such declaration, the said firm had obtained DEEC licences and utilised the same for the import of copper scrap/brass scrap duty free under Notification No. , dated April 19, 2002 and had filed 24 bills of entry during the period from October, 2002 to March, 2003. The duty foregone on account of such imports amounted to Rs. 2,84,46,693 in respect of imports through Nhava Sheva port. There were also imports through Kolkata port involving a duty amount of Rs. 32,44,866 and through Tuticorin port involving a duty amount of Rs. 5,81,774.30. All these imports are under the DEEC scheme.

(3.) NONE appeared for Shri Bhagwan Tulsian or Shri Suresh Khandelwal. However, in their appeal memoranda, it has submitted that the principles of natural justice has been violated much as cross -examination of the officers and the co -accused had not been given. In the case of Bhagwan Tulsian it is also contended that the appellant had no personal, business or financial relationships with any of the co -noticees.