MUKUL MEHTA Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THE present appeal is against the penalty of Rs. 5.00 lakhs (Rupees five lakhs only) imposed upon the appellants under the provisions of Section 114(iii) of the Customs Act, 1962.

(2.) AS per the facts on records, the Officers of Special Investigation and Intelligence Branch of New Customs House, Bombay, detained sixteen export consignments of Printed Circuit Boards belonging to M/s. Hari Impex. The said consignments were covered by sixteen shipping bills under drawback claim. On investigation, it was found that the value of the goods declared by the said exporter was on the higher side. Statements of various persons were recorded on the basis of which proceedings were initiated against the exporter as also various other persons including the appellants herein.

(3.) THE case against the appellant is that he had aided and abetted mis -declaration of the value of the goods by the exporter M/s. Hari Impex. The adjudicating authority, while finding the appellant guilty of offence has recorded as under: He also did not respond to the summons for one or the other reason. Mukul Mehta's involvement in the illegal aiding and abetting of mis -declaration and claiming excessive drawback is clear by his action of exporting the goods of M/s. Hari Impex with the help of Raghavan and Vasudeo Gaonkar. He got the PCBs packed and all the documents were handled by him only. He admitted that he had charged % of value as his commission. From the statement of Raghavan, it is clear that Mukul Mehta paid very high commission to Raghavan and Vasudeo Gaonkar as they were also aware of the over invoicing of PCB. Therefore, the evidence on record makes it clear that Mukul Mehta was knowingly aiding and abetting mis -declaration of the value of goods and in any case was a party to the fraud. He has rendered the goods liable confiscation under Sections 113(d) and (i) of the Customs Act and himself liable to penalty under Section 114(iii) of the Customs Act, 1962.