KIRTI B. SALUJA Vs. CC

JUDGEMENT

(1.) THESE three appeals arise out of the same order, therefore, they were heard together and are being disposed of by this common order.

(2.) THE facts of the case briefly stated are that M/s. Ski Air Exports (P) Ltd. filed four green Shipping Bills through Customs House Agents M/s. Falcon Air Cargo (P) Ltd. for export of 15030 Pcs. Cotton/Rayon T. Shirts (packed in 167 packets). The goods were consigned to M/s. Global Impex Tr. Est, Sharjah. A drawback amount of Rs. 11,23,626/ - was claimed. The F.O.B. value of the goods was declared as Rs. 53,50,600/ -. Since the value of US 10 each declared by the exporter appeared to be very high, the goods were subjected to 100% examination. On examination the goods were found to be ready -made garments such as ladies dresses, blouses, shirts, T -shirts, made -ups of different types of textile materials. The goods were, detained. A Statement of Shri Ravi Khanna, Director of M/s. Falcon Air Cargo was recorded on 30.6.1997 who deposed that the Shipping Bills were filed by them; that the value of the goods was quite high; that no signed instruction sheet from the exporter as required under Customs House Agents Regulations had been obtained by them; that the shipping documents were filed in their name by their Sub -agents namely M/s. Pink Cargo, Lajpat Nagar, New Delhi whose one partner was Shri Vinod Chopra.

(3.) SHRI Kirti B. Saluja, Director of M/s. Ski Air Exports Pvt. Ltd. in his statement recorded on 30.6.1997 and 4.7.1997 stated that he and another person by name Sanjay Choudhary were the Directors of M/s. Ski Air Exports (P) Ltd.; that the consignment was handed over to Shri Vinod Chopra of M/s. Pinks Cargo Agency; that the shipping bills wer0 not prepared as per their invoice and packing list in which the FOB value was shown in the range of US 2.5 per piece; that the export goods were purchased by them from the open Market @ Rs. 37/ - to Rs. 42/ - per piece; that the consignment under export was negotiated between them through Shri Vinod Chopra of M/s. Pinks Cargo Agency.