SUCCESS ENGINEERING Vs. COMMISSIONER OF CUSTOMS, KANDLA

JUDGEMENT

(1.) M /s. Success Engineering, one of the appellants, is an exporter based in Hong Kong. They had exported several consignments totaling to 1504 MTs of Polypropylene to 5 importers in India. Even though the importers in India filed bills of entry, when the case was taken up for investigation, they did not come forward to clear the goods and in fact none of them could be found for the purpose of investigation.

(2.) DURING the course of investigation, the DRI obtained the invoices from M/s. Success Engineering for 721 US$ as against 630 US$ declared by the importers at the time of filing bill of entry in support of which they had filed photocopies of invoices and contracts etc. The invoices supplied by M/s. Success Engineering were duly attested by bank. The investigation also revealed that M/s. Success Engineering had originally given invoices for 630 US$ per MT, photocopies of which were submitted by the importers, whereas the correct price was 721 US$.

(3.) AFTER issue of show cause notice and adjudication process in which none of the 5 importers based in India submitted replies to the show cause notices, the Commissioner confiscated 1504 MTs of Polypropylene and allowed the exporter M/s. Success Engineering, Hong Kong to redeem the same on fine of Rs. 30 lakhs in lieu of confiscation, imposed penalty of Rs. 30 lakhs on them and also imposed penalty of Rs. 1.5 lakhs on M/s. C. Jivram Joshi and Sons, CHA and Rs. 1 lakh on Shri Sunil Chowdhary, Partner of the CHA. The three appellants have filed appeals against this order against them.