Customs, Excise and Gold Tribunal - Calcutta
M/S. Greenways Shipping Agency (P) Ltd. ... vs Cc, Kolkata on 22 June, 2001
Equivalent citations: 2002(149)ELT1207(TRI-KOLKATA)
ORDER Lajja Ram, Member (T)
1. These are two appeals filed by (i) M/s. Greenways Shipping Agency (Pvt.) Ltd. (hereinafter referred to as 'M/s. Greenways' and (ii) M/s. United Liner Agencies of India Pvt. Ltd. (hereinafter referred to as 'M/s. United'), being aggrieved with the common Order-in-Original dated 23.6.95 passed by the Commissioner of Customs (preventive). They were heard together on 25.4.2001 at Kolkata and are being disposed of by this common order.
2. In the appeal filed by M/s. Greenways, the container agents and the slot hirer for the container which was being sought to be re-exported in contravention of the provisions of the Customs Act, 1962 (hereinafter referred to as the 'Act', a penalty of Rs. 2,50,000/- had been imposed under Section 114 of the Act, and a redemption fine of Rs. 20,000/- in lieu of confiscation of the container under section 113 (d) and Section 113 (g) of the Act had been imposed.
In another appeal filed by M/s. United, the shipping agent, who had filed the import general manifest, a penalty of Rs. 5,00,000/- has been imposed thereon for violation of the provisions of the Act.
3. The matter was heard on 25.4.2001 at Kolkata when Shri Aftab Ahmed, Advocate appeared for M/s. Greenways and Shri R. Banerjee, Advocate and Shri Amit Gupta, Advocate appeared for M/s. United. Shri A.K. Chattopadhyay, JDR was present for the Revenue.
On behalf of the appellants, it was pleaded that no malafide was involved and that they were acting on the advice and under the directions of the Shipping Company.
In reply, Shri A.K. Chattopadhyay, JDR submitted that the container was sought to be re-exported in contravention of the laws of the country, and in the facts and circumstances of the case, the quantum of redemption fine and penalty was fully justified.
4. We have carefully considered the matter.
The container involved in these proceedings was sought to be re-exported in an un-authorised manner in contravention of the provisions of the Act. The imported goods contained in that container were stepper (physical exercise equipment). The container had been off loaded and had landed in the customs area. The imported goods ware consigned to M/s. Health Care Products, New Delhi, who did not clear the goods. An attempt was made to re-load the container on the plea that the consignment was meant for Bangladesh. The value of the goods was Rs. 24,30,000-/. No amendment had been made to the import general manifest.
5. The import of the goods in question required an import licence, they being consumer goods and not being medical equipment. No import licence was available for their import. A number of discrepancies were found in the document produced to the customs. It had been alleged and established that the consignment was illegally imported and the importer had mis-declared the value of the goods by way of submitting forged invoice rendering the goods liable to confiscation under Section 111 of the Act.
6. The goods imported were restricted for import. No import licence was available with the importers.
7. Shri Ajay Raj appearing for the importers had stated that they had not repatriated the foreign currency for the goods. It is seen from the bill of lading at page 6 of the paper book in appeal of M/s. Greenways that the ocean freight has been pre-paid. The facts and circumstances of the case clearly establish that the goods have been imported in violation of the law and were sought to be re-exported in contravention of the rules and procedure with regard to re-export.
8. In the facts and circumstances of the case, while we consider that both M/s. Greenways and M/s. United were liable to penalty, we reduce the amount of penalty imposed of M/s. Greenways from Rs. 2,50,000/- to Rs. 1,25,000/- (Rupees One Lakhs Twenty Five Thousand Only) and amount of penalty imposed on M/s. United from Rs. 5,00,000/- to Rs. 2,50,000/- (Rupees Two Lakh Fifty Thousand Only). The amount of redemption fine of Rs. 20,000/- (Rupees Twenty Thousand Only) does not call for any interference and is confirmed.
Both the appeals are disposed of in the above terms.
(Pronounced)