VAS SYNTHETICS Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THESE three applications seek waiver of deposit of duty of Rs. 3.076 crores demanded from M/s. Vas Synthetics and penalty of Rs. 3 crores imposed on Arun D. Mehra and Rs. 1.5 crores on Ashok Pokharkar.

(2.) IN the impugned order, the Commissioner narrates that Vas Synthetics had obtained 28 advance licences under the DEEC scheme by showing wrong export of polyester fabrics. The weight and polyester content of the fabrics, of both, were misdeclared to the Customs officers responsible for making the necessary entries relating to export in the DEEC books issued to this applicant by making changes in the figures relating to the export in the shipping bill after the export was completed, and by suppressing the production of test report by Silk and Art Silk Mills Institute and Research Association (SASMIRA) of samples of the export consignment to be tested as ordered by the Custom House. Such wrongful alterations were made with active connivance of Ashok Pokharkar, the Proprietor of Amol Shipping Agency, Custom House agent.

(3.) THE Commissioner notes that since the exports have not been made to the extent claimed the materials imported against these advance licences are liable to pay duty and confiscation. Such imports were made by person to whom Vas Synthetics transferred the licences in accordance with the import policy. He has penalised Arun Mehra, partner of Vas Synthetics and Ashok Pokharkar, for being actively involved in these acts.