PUSHPARAJ SHETTY Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) BY these three Reference applications filed by three individuals arise from a common order passed by the Tribunal in Order Nos. 1058 to 1062/98, dated 2 -6 -1998 upholding the Order -in -Original No. 21/94, dated 30 -12 -1994 passed by the Commissioner of Customs, Bangalore ordering confiscation of 50 cartons containing building bricks covered with newspaper and coir having markings No. C -l to C -50 which have no commercial value under Section 115 (D) of Customs Act, 1964. He imposed penalties on the -above appellants as follows : -

(2.) THE Tribunal after a detailed consideration of the case, upheld the allegation brought forth by the department and also the imposition of penalties on the above named appellants. The basic charges made out against these appellants was that an export licence had been issued to M/s. Seth International, Bombay to export Polyester Texturised Yarn. Instead of exporting this permitted item, they had made an attempt to export building bricks wrapped in paper and had filed necessary shipping bills declaring the packed carton to be 80 Denier Polyester texturised yarn. M/S. Seth International did not contest and admitted all the allegations about their attempt to export mere bricks instead of 80 Denier polyester texturised yarn. Other three persons' role was to get all the building bricks of the size of the cartons and about the role played by them in packing the same and attempting to help Seth International's export as 80 Denier polyester texturised yarn. The statements of all the persons were recorded under Section 108 of the Customs Act by which they implicated themselves and explained in detail about the manner in which they had indulged in this work by accepting consideration from M/s. Seth International. S.D. Kini was a partner of KINI AUTO and also caretaker of M/s. Kini International, Mangalore who had admitted that P.M. Nayak had during Nov., 1993 asked him and K.R. Shenoy is a partner who undertook payments and handed over the documents to Pushparaj Shetty of 4 Wings international for export of goods to Dubai by M/s. Seth international for which he agreed; he had received all the documents through K.R. Shenoy and they were sent to Pusphparaj Shetty for processing and that an amount of Rs. 64000/ - in favour of one B. Venkataraman was handed over to Pushparaj Shetty on account of freight charges etc. Mr. Pushparaj Shetty also in his statement admitted about the facts. The appellants were all heard in great detail and after due consideration of their pleas, a detailed order was passed by the Tribunal upholding the charges and imposition of penalties.

(3.) BY these reference applications, appellants seek reference on following questions as noted in para 8 : -