METTACO ENGG. PVT. LTD. Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THE appellant M/s. Mettaco Engineering Pvt. Ltd., filed shipping Bill No. 241/95, dated 11 -10 -95 for the export of "Stainless Steel Utensils (STOCK POTS)" made of AISI 304. The consignment was loaded in container No. MEAU 7073259 at the exporter's factory at Halol, under customs supervision, and the container sealed in the factory, on the basis that the consignment tallied with the particulars mentioned in the export documents. However, when the consignment was examined at the I.C.D. at Sabarmati big difference in quantity of goods was found. The position is indicated below : -

(2.) IN view of the big variation in quantity, the Customs authorities carried out investigation, including search of the appellant's premises. Private record recovered from the appellant's office at Bombay revealed that 1360 sets of 4 pieces of utensils contained in 680 boxes had been stuffed in container MEAU (S/B241 dated 11 -10 -95). Similarly, five such documents in respect of exports by M/s. Mettaco Engineering through CFS Adalaj earlier in 1995 revealed similar shortages in actual quantities exported involving a shortage in the export value of about Rs. 34 lakhs.

(3.) ONE such document in respect of export by M/s. Sweetliner Investment and Finances Pvt. Ltd., Mumbai a sister concern of M/s. Mettaco Engineering Pvt. Ltd., was also found whereby it was found that actual quantity stuffed was lesser than the declared quantity for shipping bill No. 2869/95, dated 20 -9 -95. The quantity declared was 6800 pieces whereas actual quantity found was 1864 pieces, leading to a shortage of 4936 pieces and difference of Rs. 16,15,390/ -.