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Central Administrative Tribunal - Mumbai

Jawaharlal Pandey vs M/O Finance on 23 October, 2019

} CLA Nos.344 & 196 of 2012 CENTRAL ADMINISTRATIVE TRIBU NAL, MUMBAI BENCH, MUMBAI ORIGINAL APPLICATION Nos.304 & 196 of 2012 "Dated this the 2 day of Delvbe , 2019

- CORAM: R. VIIAYKUMAR, MEMBER (ADMINISTRATIVE) RN, SINGH, MEMBER (JUDICIAL) Shri Kk. Ramamurthy, Age 32 years, Superintendent of Central Excise, Residing at C-12, Jay Rameshwar Darshan Katrap, Badalapur (6), Dist. Thane 421 503. ... Applicant ia OA No.3 4212 Z Shri Jawaharlal Pandey, Age 50 years, Working as Inspector of Central Excise, Residing at D-1/103, Mallikarjuna Madhav Sheushtl, Near Godrey Hill, Khadal kpada, Kaly an (East), Thane. ... Applicant in GA No, 196/2012 ( By Advocate Shri S.V.Marne } Yarsus i. Union of India, Through the Secretary, Ministry of Finance, Department of Revenue, Central Board of Excise & Customs, North Block, New Delhi 110 G01,

2. The Chief Commissioner of Certral Excise, Mumbai Zone [, 111, MLR. Road, Churchgate, Mumbai 400 020.

kad The Commissioner of Central Ex cise, Mumbai Zone [, Central Excise Building, MLR. Road, Charchgate, Mumbai 400 020. Respondents in all the OAs (By Advecate Shri RR.Shetty and Shri VB Jashi) Reserved on 25.06.2019 Pronounced on 2.319: 204 ORDER.

Per: R.Fijaykamar, Member (Administrative) yh MI OA PDT Yes ay Sh sw od on oA No.304/2012 has bean filed on R > 0 ~~ ~ %, Ryo fo 5 ay " a 28 cecal and GA No .Le6yfe0le nas been flied on 2000 * - wee a o 14.03.2012 under Sectian a) OF che Following common reliefs

5) OA Nos.304¢ & 196 of 2012 "$.a. This Hon'ble Tribunal may graciously be pleased to call for the records of the case from the Respondents and afier examining the same quash and set aside the impugned orders dated 09.11.2010 of Disciplinary Authority and 28.12.2011 of the Appellate Authority with al! consequemtial bene "fits. (Reli ieFin OA No. £96/2012} Sa. This Hon'ble Tribunal may graciously be pleased to call for the records of the case fram the Respondents and afer examining the same quash and set aside the impugned orders cee OGIL2N10 of Disciplinary Authority and 09-01-20 of the Appellate Authority with all consequential benefits, (Relief in OA No. 304/2012) &.b. Costs of the application be provided for. 8c. Any other and further order as this Hon'ble Tribunal deems fit In the nature and circumstances of the case be passed,"

~ X an win Sta (ORGS 4, The apolicant LD OA Na. 304 (2012 .m a} aoe ~ q % Rat 4 he so COMMENCEA Service with the respondents as ze + wo my oe TAS ne he A mts ALON RD Promoted as Superintendent an 24.09.2002 and was .

ra ow OS av gey 4 wy te = a = - Serving &@8 superintendent of Central Excise in Sagan er + we tee Thy ee4 ory 3 Re > ot 34 "

sange it, Eéivan Division during May, 2007 which Sy van WS Re 4 Y 14 SO A 6 "F - -t mot WAS UNE PSYLoOad Lh question when the applicant 3 } :

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WeEAYS with foether Sieenhs < o+ » ey Years WLU DUS iners directions that he would mot o, + Sot . we nee 3 tH - ad = on S8rmn amcrament of pay during the neriad of such « ns tae < a ay . - x r reduction of hie pay and on SSPLry oF sucn 5 2 a ~ = we 7 es = Perlod, TRE Peauckhion Will hay the effect of eevanectetengoreeergevbrebiien ce" pany 3 OA Nos.304 & 196 af 2012 wWoaeewaninag Fire ye Bo Oe AS a SS ae Rae wave Thos BEST PCNnamg LULPPS "LMereMmsnts Of Als pay. Sg38 3 end - 4s AAT applicant's appeal dated 96.12,2010 was ~ ~ : : = Sm sae Bats oe be Moevergs 3 7 considered and orders passed by the Appella ct (B . ~ eet a La bay f Md GaAs Go whe i im orders dated 04.01.2012 upholding the PuUNLehment woaile agresing wiih Lhe ry * ' ey ee Vou ne n ae + a Disciplinary Authority that the Article of he we fh ts v TT y my} ety ROT TAS AT Ts SATAY WAGEQES be dh, Lis nd LV Were preven ageinat d 4 =) a" *- * ng the applicant and by dropcing the Article of rt Sane et XY ~ x ae Veh - W oot te:

Ubarge V 8S mot proven although previously + 3 4 ~ 4 a a ae Thaw upneia oy che Disciglinary Authority. These en < & ed 5 t 4 REY tre Sos VW oe Py os Ae TS OFraers EOL LOWS BE OM 2h LS55uUuG ar 2B Ca LOS Oy EFA Ph, (erp sQts j Sa 12 Srys oth Hh wig P¥ig. f/TR-L/O7/S15 dated LL.O8. 2008 with th iB hn Some aos Raw ae J oat en ey gee at ee following Articles of Charge:

"Article of Charge-I: He, while being posted and functioning as Superintendent of Central Excise, Range-I,.. Kalyan-] Division, had discharged his duties in such a manner with resulted in loss of Govt. revenue and thus acted with doubtful integrity and with an ulterior motive to unduly favour M/s Goel Airshrink (india) Ltd. (M/s GAIL in short}, Bhoir Compound, Val Village, Behind Hotel Shivkrupa, Anjur Road, Bhiwandi, at the cost of the Ex- chequer. He examined the export stuffing and falsely gave the exantination certificate as correct, without properly examining the facts mentioned therein, a certified by him, and in a negligent and careless manner and this facilitated M/S GAIL to evade payment of Customs Daty on imported inputs/goods, to wrongly avail the exemption notification no.93/2004-Cus dtd. 10.09.2004, to cantravene the provisions of Customs Act, 1962, the provisions of EXIM Policy (import and Export Policy and Hand Book of Procedure 2002-07}, the provisions of Foreign Trade (Development and Regulation) At, 1992 and Foreign Trade (Regulation) Rules, 1993.) Had he carefully examined the report consignments considering the examination report as certified by him, there were a possibility that the attempt of M/S GAIL to evade payment of Customs Daty and thei other transgression could have been unravelled/ unearthed at least during his tenure at the initlal stages.

\ ° 4 GA Nos. 3 & 196-0f2612 Article of Charge-TE He has carried out the examination of export stuffing witheut due care and attention and with gross irregularity and In gross negligence in discharge of his official duties with a honest motive in. accordance with the yarlous instructions issued by the Board (CBEC), Model Examination Order given by Customs Department and thus helped M's Goel Airshrink (India) Ltd in evasion of custome duty.

Article of Charge ~ IN: He has failed to give true and -- correct staternent before the officers ef DRI, Mumbai during recording of his statements under Section 108 of

-ustoms Act, 1962 as well as befors the Superintendent of (Vigdance), Thane-I under Central Vigilance Manual and gave misleading, false statement and thus failed te maintain absolute integrity and acted in a manner unbecoming of a Govt. servant. ' Article of Charge ~IV: He -has failed to conduct and maintain proper supervision on the functioning of his subordinate officers and alsa failed to take all possible steps to ensure their integrity and devotion of duty who were for the time being under his contre! and authority, while he was pasted as Superintendent Central Excise Range-f, Kalyan-l Division from December 2006 to July 2007, Article of Charge V: He failed to give the written _orders/directions "to " the subordinates of written confirmation of the directionsforders if given to the subordinate officer orally to attend to the examination 'supervision of export consignment (exported under Advance Heence/ Duly Exemption scheme' DFIA ete). Thus he contravened the Rule M2\ii) of Cental Civil Services (Conduct) Rules, 1964.

Article of Charge VII. He, «while Ametioning -- as Superintendent of Central Excise, Range-{, Kalyan-1 Dn, has failed to maintain his XT-1 diary properly and did not mention the details of the containers examined by him in his XT-1 diary. a By the above acts of omission and commission, Shri K. Ramamurthy, the then Superintendent of Central Excise, Range-I, Division Kalyan-l, failed to maintain absolute integrity, exhibited lack of devotion to duty, acted in tanner unbecoming of a Government servant, and also failed to take all possible steps to ensure the integrity and devotion ta duty of all Government servants for the time being posted umder his control and authority and thereby violated the provisions of Rule 3(1\D, 3CKib, 30D U1, 3{2)0) and 3(230i1) of the C.C.S. (Conduct) Rules, 1964."

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Was east 3 the hy i Mogae oer ae Abie Some saan ot basen on the Charge Memeorandum issued toa the "Shri JL.Pandey, while posted and fimctioning as Inspector Commissionerate of Central Excise, Range 1 Kalvyan-! Division failed to maintain absolute integrity, exhibited lack of devotion to duty and acted in a manner unbecoming of a Government Servant in as much as:

Article of Charge~I: He while being pasted and functioning a3 Inspector of Central Excise, Range -- I, Kalyan ~ 1 Dbvision, had discharged his duties in such a manner which resulted in loss of Govt revenue and thus acted with doubtful imegrity and with an ulterior motive to unduly favour M's Goel Airshirnk (india) Ltd. (Mis GAIL in short), Bhoir Compound, Val Village, Behind Hotel Shivkrupa, Anjur Road, Bhiwandi, at the cost of the Ex-Chequer. He exammed the export stuffing and gave the examination certificate in a negligent and careless manner and this facilitated M's GAIL to evade payment of Customs Duty on imported inguuts'goods, to wrongly avail the exemption notification no.93/2004-Cus did. 10.99.2004, to contravene the provisions of Customs Act, 1962, the provisions of EXIM Polley (import and Export Policy and Hand Book of Procedure 2002-07), the provisions of Forsign Trade (Development and Regulation) Act, 1992 and Foreign Trade (Regulation) Rules, 1993. Had he carefully examined the export consignments, there was a possiblity that the attempt of M's GAIL to evade payment of Custams Duty and their other transgressions could have been unraveled'unearthed at the Initial stage only, Article of Charge~U: He has carried out the "examination of export stuffing without due care and atiention and whh gress irregularity and in gross egligence in discharge of his official duties with a dishonest motive in accordance with the various instructions issued by the Board (CBEC}, Model | Exainination Order given by Customs Department and thus helped M's Goel Airshrink (India) Ltd in evasion of customs daty.

~ OA Nos.304 & 196 of 2012 Article of Charge ~ TUE: He, while functioning 48 Inspector of Central Excises, Range -- 1, Kalyan ~ 1 Dn, has failed to maintain his XT-1 diary properly and did not mention the details of the containers examined by him in his XT-1 diary.

Article of Charge ~1V: he has failed to give true and correct statement before the Officers of DRI, Mumbai during recording of his statement under Section 108 of Customs Act, 1962 as well as before the Superintendent of (Vigilance), Thane-I under Central Vigilance Manual and gave misleading, false statement and thus failed to maintain absolute integrity and acted m a manner unbecoming of a Govt. Servant.

Article of Charge -- V: He failed to obtain the written orders/directions of the supervisory officer or written confirmation of the directions'orders if given by the supervisory officer rally to attend to the . examination/supervision of export consignment (exported under Advance licence/Duty Exemption scheme' DPIA atc). Thus contravened the Rule 3(3 iv) of Central Civil Services (Conduct) Rules, 1964.

By the above acts of omission and commission, Shri J.L.Pandey, the then Inspector of Central Excise, Range-I, Division Kalyan-l, failed to maintain absolute integrity, exhibited lack of devotion to duty, acted in a manner unbecoming of a Government servant, and also failed to take all possible steps to ensure the integrity and devotion to duty of all Government servants for the time being posted under his control and authority and thereby violated the provisions of Rule 3()Q), 3CQ00, 30), 32ND and Rule 3(23(v) of the C.C.S (Conduct) Rules, 1964,"

5. The facts of the matter are: M/s Goel Rivshrink India Limited (GATL}, Mumbai who is stated to be a manufacturer - exporter oof Polypropylene MATS, had enteined a Baty Exemption Entitlement Certificate (DEBC} Sf Advance Licence by which he could import PF cc et = Crt ER WAI rir may 4 - swe on ws ee + Granules without paying customs doaty and sfter ~} eee 2 w ~ he yD Me wy ae ES 4 i * rt Gi @ " & mn sn Het ton iy bof SG on "rd a Bn $4 co Ch fs O Sa hy 4 3 En oh ted oo 43 & ot a) Ea $4 @ req 4d @ a $) aS Yd 45 uy a bs o ved < ion sek Shi CH Ba Sa o od de $3 ver} SS . vcd 45 wy w Oo ys x oe wo $3 Bs . tA C u i (3 Q Ss a eM re ey 3 8 a 4 m4 ft a . FS ' Noo LE uy a Dv Fae C3 ya " fe - : ng . os et vd ya 'o . 13 t en shy oF oa Me cs sd a we fad ~ «sed fx cy $4 Ww eek "3 a Gi ay aid Sage vd . ey Z Oy, oD ve 2 "t o cS G ° ' ao Booed est * my vel : ee % Go : m C3 5 "e os '4 } be fe ; oe 7 : es 4 S 2 G6 Bs "3 iB td oe Op Bg cs oy 13 hb o , iS) co ; us fay ha MW ra . i ts 4 bea wd Ye peg © Gh 4 ie os 6 Fi 4 os a ny ed a ; 4 i Gd oi x ma , Og OSE oe a > 8 @ ow 8 8 Yo Oo Le 3 we ny o 43 oy rs) si a a 43 a ie G es eo 6 ; be or of w '4 (3, Gs ic iy 0) wy *% Or @ tS wh Re Mi a fa ord bs cc be a a3 i oo » gi ti i be i & ve a oot 7 ' % q Lh. * a 3 « uw {2 St 43 i as <erl a w ted Bhs a ra ted ' " 3 ty 6 Ae "* eed a € "re ved het 4 ft aed wo Pe Hae i eh ¢ ta - - re ¢ % tinted é wet fy cg 43 "4 : ie ie " e ( td 2 4 . Ld 6 Ml ca Ma a of ee 2 a a i. 7 : ' hy nr heat mG " 0 Bort a * we IS a 3 gs e "

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3) oF Bas " C Ww 52 ue 44 tS 4 aa a i iM a a3 W OA Nos.304 & 196 of 2012

2. THE DESCRIPTION, QUANTITY, NET WEIGHT AND TECHNICAL CHARACTERISTICS AND VALUE OF THE GOODS COVERED BY THIS INVOICE AND THE PARTICULARS AMPLIFIED IN THE PACKING LIST IN VIEW OF ADVANCE LICENCE AND EXPORT UNDER DEEC SCHEME ADVANCE LICENCE NOL DATED BOTH HAVE BEEN CHECKED BY ME.

3. 1 HAVE. CHECKED [0% QUANTITY, DESCRIPTION, WEIGHT, TECHNICAL CHARACTERISTICS OF PRODUCT TQ RELEVANT STANDARD INPUTS NORMS H-229 AS PRESCRIBED -

UNDER HANDBOOK OF PROCEDURE,

4. THE GOODS HAVE BEEN PACKED IN BALES"

AND STUFFED INTO CONTAINER DETAILS GIVEN BELOW:

CONTAINER NO, BOTTLE SEAL NO. C.EX. SELA NO.

THE PACKAGE NO. OPENED EXAMINED & WENGHED AS PER ANNEXURE 'A' ATTACHED.

§. THE GOODS ARE EXEMPTED FROM CENTRAL EACISE TARIFF, 6 THE SEPARATE SAMPLES ARE DRAWN FOR DYCC & DEEC RESPECTIVELY OUT OF THE CONSIGNMENT ARE ALSO SEALED UNDER MY SUPERVISION, THE SAMPLES ARE DRAWN. & FORWARDED TO DYCC & DEEC FOR TEST AT THE PORT OF SHIPMENT. FORWARDED COPY OF INVOICE AND PACKING LIST IN DULY SEALED ENVELOP TO THE DY. COMMISSIONER OF THE CUSTOMS EXPORT DEPARTMENT BY THE EXPORTER, FOR COMPARISON WITH THE SHIPPING DOCUMENT WHEN FILED. GOODS STUFFED AT GODOWN N4, GPO NOS93, ASHAPURA WAREHOUSE, BHOIR COMPOUND, BEHIND SHIVERIPA HOTEL, ANJUR ROAD, VAL VILLAGE, TAL BHIWANDI 421 362, DIST. THANE.

"THE GOODS ARE MADE IN INDIA AND MANUFACTURED BY GOEL AIRSHRINE (INDIA) LTD, 6S/108, STICE, MUSALGAON, SINNAR, NASHIK, MAHARASHTRA, INDIA AND ARE OF INDIAN ORIGIN.

EXPORT UNDER ADVANCE LICENCE NO. DATED __ NET WEIGHT".

OA Nos.34 & 196 of 201

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va het ong 4) ne 6 a ing MM 7 Q mh oof ef Es} it) % Bom test Q ed o ee ; & cow DP 4h wo ty we eR BB "ct 4 Dy rd oH wer ef, oo 33 ne) Xk 43 Hn Ex ys 4 wee xs M4 Oy i tet 16 OA Nos. 304 & 196 of 2012 "3. Therefore, in respect of the departmental proceedings under Rule [4 of CCS (CCA) Rules, 1965, it is mandatory that oral evidence is recorded in the regular inquiry in the presence of the charged employee who is given full and effective opportunity to cross-examine the witness. Even in cases where an ex parte hearing is held, it is essential that a staternent is duly recorded'affirmed in the resular hearing,

4. However, while considering cases of appeal! revision referred to the Board, it has been observed in a number of cases that statements of witnesses recorded in the preliminary enquiry or under the Customs Act, 1962 have been relied upon by the inquiry officer'DNsciplinary Authority even when the witnesses did not appear before the inquiry officer and affirmed the said statement. In some cases, where the witnesses eppeared in the regular oral inquiry but did not affirm the earlier statement, the #arler Statement was still relied apon on the consideration that it is permissible in law to rely on retracted statement. Tt is also seen that statements recorded by a Customy Oificer under Custom Act, 1962 is routinely relied upon without the witness/'complainant appearing before the inquiry afficer and facing the cross examination an the glea auch a statement has an evidentiary vahie.

3. It is clarified that proceedings under the CCS (CCA) Rules, [965 are to be conducted strictly in accordance with the procedure laid down under the said Rule* Proceedings under the Custom Act and under CCS (CCA) Rules are totally of a different and distinct nature. A statement recorded by an cfficer of Customs are admissible as_ evidence insofar as they pertain fo proceedings under the Customs Act are concerned but the same can not be said to apply to the proceedings under the CCS CCA} Rules, 1963. Under these proceedings, any statement which is not recorded/affirmed in the course of the regular inquiry and in respect of which fAdl opportunity of cross examination has not been given to charged officer has na evidentiary value, and can not be relied wpon by the Inquiry officer Disciplinary Authority.

& Inquiry officers' Disciplinary Authorities may keep the above position in view while finalizing the Inquiry report 'passing the final order respectively, TT ee one Sart S saat 4 PX We Opa Fas ae Lhe api Leank an ay NO. OS Sele ee gos, dehy ee ty Ne oy oe wt wht % toe, mt Tess CSMaAS CNS LEME ONMSrge NOliY BllLeges fereurs : ~ yA ey eee St 4 ey ee eS at A ~ ~ aye Apervise the subordinate officers to ensure oa $ a) 7 i iw 14 Y w a . a8 " wD ed w co) i i eS be iB 2) a es oo cS a +f ved @ ord Ab cet i o red o G & 43 Q is) ot gh MM 44 a Md Oo ag 43 SE gd 13 At * aS iat a3 te ES aq a r~t ms @ o 43 ns th a } G z oy weed o eS z w fre o iD oo m as @ ca) * a "ct v4 Ba 3 Le - 4) vet « ny "rf cs } ny 0 a a ord ru io "} cd é Py = . 4 % . OR , . ' = po 5 wo st @ cg Ces me ky too oD Oo gq 2 ow Cy, wo mp O&M ~ » ts ~ go « % i i wo g S 4 3 ee % : rs ~ A de the nO a BP wm # M4 . 5 eg V & & oi as eS Sg yo Qo hog gt "og re 2 co w cy rp) i 7 os go bel 43 6 4 y vel ma C @ as sh w ng 6 i ve ws iy é a x 5 i " @ ee a P i ia e gg 2 3 " a 8 Bp ot OB wt GB Ba OD % wa as 44 ah i > ord oa ' a Oo, re nef Q ye Le "re in a a5 qt "ft ct @ cs et ae 6 ; 2 MH my | % 13 @ mw o "s wood ed an my gf Boog fF op we FP & LE . w . 3 t * gt ! A ret hy ¢ w 44 i a + c q ' St, he "8 iY a ~ wD J be a a wb ws

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"Statements, written or verbal, of relevant facts made by a person who is dead, or who cannot be found, or whe has become incapable of giving evidence, or whose attendance cannot be procured without an amount of delay ar expense which, under the circumstances of the case, appears to the Court unreasonable, are themselves facts..."

i3, They also reiy on the dudgments of the Hon'ble Apex Coaurt in d.K.Cigarettes Ltd Vs. Collacter of Central. Excise. [2009 . (242) E.L.T.... i89 {(Del)] WP Nos.i854 and 1895-1898 of 1922 decided on 28.08.2008 which Held thet:

"which is pari materia with Section 32 of the Evidence Act viz., to rely upon statements of certain persons even when they have not been produced for cross examination... Thus, though it cannot be denied that the righ t of crass examination in any quasi judicial proceeding is a valuable right given to the accused/noticee, as these proceedings may have adverse consequences to the accused, at the same thm under certain circumstances, the right of cross examination can be taken away, of course the circumstances have to be exceptional." .

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passer aay 3 da rf rd o i rg ee me ae) 4 a 44 2 hE a © @ Be oh ait ve 7] GS bed we in As G 3 4a wt cn GQ y oa a OG aa 4 4 as het veg oO im ay os id iy wef wD ww fet 3 x2 is] si 2 ty 3 mw 2. Oo Cx wD hy 3 Ch Be mh; we ay 33 we 4 @ iB ted & cd $4 G "5 os u "ny 1 "

2

ued & O 7 =r-} LAY we! 'peed 4 a orf $4 gy co) "3 La mS © $13) ed mn beg " S Uy ay co Ba bd Sa oe us si th "rd orf ad "ed ort ee Ud nsisting + whe 6] Ww) sped & St ¢ yk aed ns AG x abet oD x3 fore t .

4

seus ESD & referred, dent respon 4 201 ™.

& O4-& 8G@-0f % Sed 2 ef s OA Na es ved 3 £ £ Lh > yovern Nt = "

"sed hg Qe arte Ae AAS 2 aa 'ne ey ot oy ed we Lae NPN ae t t © = a "

M LSS B < a roe vee id cA th ark = wt i red TANS * oats Ley ith i (1982) « Af Management of State ¥s.

dD. dJadn Bank of India and Ansther reported rk 0% or Pe i et gr wd fe ° 2 oO "sf 2 3 os <$ "4 a Oo wn mee re emt an = we ae La Roam "a+ Observed that etcict:= rules of evidence a@f6 Nor " xt foe ag en + > +, = Yen do not need to be established peyona Teasonaoie Ame wet areca? a eats ewsamneitieé $ ee GQGUDT E@M PEGOLr OF MLSCCMaucsy WAS SYEELCLEeAr. mt ty fw x x og - * = s . The Hontble Court alsa held that For Gomestic inouiry hearsay evidence Was dmissibl and Sita iY y Hearsay SViaence Wok RAMLSSLB.e cA be Phe Hon'ble Apex Court observed as follows :

"2. The Privy Council in .the case of Subramaniam Vs. Public Prosecutor, (1956) 1 WLR 965, observed:

Evidence of a statement made to a witness whe is not himself called as a witness may or may not be hearsay, It is hearsay and inadmissible when the object of the evidence is to establish the truth of what is contained in the statement. Jt is not hearsay and is admissible when it is proposed to establish by the evidence, not the truth of the statement but the fact that.it was made. The fact that it was made quite apart from its truth, is frequently relevant in considering the mental state and conduct thereafter of the witness or some other persons in whose presence these statements are made."

28, In vebuttel, the learned counsel for the applicants argued that the facts in twe rulings of the Hon'ble Apex Court were different and therefore, these rulings did not appiy to the present cass He also raised the srqument not checked the weight of the consignments and ary such avermnenls has hoe faniad ontd the @MY Such VErMences Ao | SAN GQSniea By CES steneeeee, + Q Gog Int @ ah tect .

SB 8 fe pes . 4 oy rf 2 tet rs w beg w nt i B hy og a a tha . . 2 Py w (3 5 4 Wh Ba a @ :

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3 OM a boom MO He OU 6 + " " o eg GS a) a tt ig @ we me eat ie) U3 oO w@ + B A bea a 5 3 F mF fo os B Bom oS 2 & of iD Bf oo oy fo po 2 oO @ oF i cS Go ita) @ we i oe a a pe mp ites ped Fee 3 qs c di & a M om Oo 6 % by Oi Mt eh ms, ii ae 4 el $3 vt iY Pa 3 @ "4 Fs e "3 e a ay a . 4 wy @ G cd te 9 0 wh 5 i we La bt oe 8 ae Bo ¢ 6 3 Bp @ moos es @ fat + ra) 43 ord 3 : Cs o ca] w ved ot i @ wea £5 3 - rd ae ih 5 * ks srk ce @ a G B ae 8 ces eS © © & , a % rs 3 4a ved : : iB "eS vat 5 a Ay , o i - ao ; & £ 6 @ & 2D as woo i 5 dog ° GS mh on and oo" % Oo od! UO 0° ied a « 4 . BS a ad ref a Ss 3 4 i 44 g t es ; i ot > . wD p Bk " oop me @ tH or a > 8 a ost & 1% os ws ~ > qa AI 4. ag G at : a " fe a j 4 u i cd vd " i wed ° ; om @ GB ; i a 43 C3 a . a Q * ho % & Lf + ' # The o a + « i as us o i : £2, Md , ud wv o ot v «3 ys US ie 63 i) wD NS Se o wt 4 ht "3 i ® bf td ae a % GS 2 os x fe os 4.3 ba Se a4 5 oa iD oO ap 45 ed uh ss ved a o 5 o "ey ! re v as" co z apd Yan om ny 4 Le ce iss a ae as a 3 a , 5 " - D ins "4 i we mt we o ve ~ beet 44 its ® Loy bed i fs ren) /i& a a 03 M4 % Cm on a B @ 5 a @ 4 ad Aad ' aed : ' iD 43 77 " i ; io : @ 6 8 4 2 or eo BO a MS oo 4 yy? Gg od 3 og is "4 es ws of) 3 ® 4a e oo ea a af » 7 6G " . % a , as we ae @ : a ca. Be 2 ow 2B Bo, $a "4 Bp oa be uo Oe tw ee PG ort ® a AS oS og er ® wn " 4 wn Sa g oy ad "y as pet

133) @ ' ny oO o we a ae w an Aes ry Ss Ss 4 Q i of os 4 " es si hs it 44 rt cy ha ; 4 o 4 wD 4 12 w a cs id is te a . Pa ¢ Si a o re aS 7 Bet z ise ef rood o w "el at 4 sree] he " a . GD £3 Do oR 4 O Qo ret e ' _ a Ms uw 2 i 3 o rind 6 3 x, pod u i da = Dy - ra 3 CG & 73 i . aa, 42 Ci we on oe @ of iG Mm wn a a ie o QO my ie 7 "4 Th Oy wt 0 werd . ort rt ty y a o Ea om es @ ey o te w a % ied gh $2, O12 % £4 Fs 2 $l G rt rt.

po & Ne Sat he rg LA bea cs 2,.

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wow oh o $5 a ad & Yr har o € S$ £7 ct ray ta Lo Q oo i B22 2 8 8 2 4 i sy 3 3 A er whos 5 7 iy aw 3 4 & co im . 2 ot + 3d Cc Pr 3 7 % 5 é ae ct ape a ss i vee G £3 . O a :

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23.

S€ 2 these raat wrt oF AThAS Er sete ot ' i ay ot a @ 4d ud we o wd oh Shot ved ord / re ah M4 i> @ ba

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:

Ny as under:

o.(As declared on Ik Marks k 0 package:

ave the de C d gut as well as model & x By 2 SiVERn Was on order ¢ 2 Ne xo a :

Carrie eR aes yey Bek R tion and factory stuff a t y this fer ia be 10% OM nat r oe # Inspect Lot, Ch RNS AOR IS &.

Container KAN ¥ Rea nation report also.

7

C Scheme. | aE uruder DYE st NADH * 2 a how the exam Number, E EXAM fe 37 OA Nas. 304 & 196 of 2012 selection, check description quantity, Weight, Value and technical Characteristics of the resultant product (export product) stipulated.

EXPORT UNDER DEEC/DEPB: Verify the description of export goods confirms to relevan DEEC notified description and duty credit rates / the description of export goods confirms to relevant standard input cutput norms as prescribed under Hand Book of Procedures, if no credit rates have bean notified as yet. Having regard to the quality or condition of goods, also rate whether the Present Market Value of the goods, and FOB Value of the goods as declared in the invoice as fair, if not, please indicated fair value. Please certify whether the declared invoice price indicates the correct F.O.B. rice of such goods. Also indicate the present market value (PMV) of the goods. Winle certifying the values as above the same should be done having regard to the instruction issued from F.No.605/5 1/97 DBR"

2.3. lt was also stated in the said Model Examination Order: . * please comply with the specific condition, if any, stipulated in the advarice lirence/DEEC/DBKR schedules relevant input' output norms, as the case may be, certify whether the exporter has been availed or not availed any benefit under Central Excise Rules, 1944 for the inpat / Exempted goods."

2.4. ti was also stated in the said Model Examination Order that "any discrepancy soaght to be ronght to the notice of their office must be mentioned boldly in Red ink/typing".

mn a y 4 de A oy aed } my 4 eee These examination reports were given = ae ages eS an r a wo x harged Officers on the obverse Side or © A Mares ~ 4 - es nx of RTT Sa mvoices of the exporters M/S GATL and in % "2.6. The examination reports were given on the back side of the Invoices M's GAIL signed by the Superintendent Siri K. Rama Murthy as well as Inspector. The Examination report invariably contained the reference no. afk the permission given for stuffing, then it was certified in the by rt o oY ty following manner (the blank spaces filled with the specific details relevant for the export consignment) 38 OA Nos.304. & 196 of 2012 "i. THE CONTAINER NO, WAS OPENED AND FOUND EMPTY BEFORE STUFFING.

2. "THE DESCRIPTION, QUANTITY, NET WEIGHT AND TECHNICAL CHARACTERISTICS AND VALUE OF THE GOODS COVERED BY THIS INVOICE AND THE PARTICULARS AMPLIFIED IN THE PACKING LIST IN VIEW OF ADVANCE LICENCE AND EXPORT UNDER DEEC SCHEME ADVANCE LICENCE NO. _ DATED BOTH HAVE BEEN CHECKED BY ME.

3. 2 HAVE CHECKED 10% QUANTITY, DESCRIPTION, WEIGHT, TECHNICAL CHARACTERISTICS OF PRODUCT TO RELEVANT STANDARD INPUT NORMS H-229 AS PRESCRIBED UNDER HANDBOOK OF PROCEDURE.

4, THE GOODS HAVE BEEN PACKED IN BALES AND STUFFED INTO CONTAINER DETAILS GIVEN BELOW:

CONTAINER NO, BOTTLE SEAL NO. EX. SELA NO, THE PACKAGE NO.. OPENED EXAMINED & WEIGHED AS PER ANNEXURE 'A' ATTACHED.

5. YHE GOODS ARE EXEMPTED FROM CENTRAL | EACISE TARIFF, 6, THE SEPARATE SAMPLES ARE DRAWN FOR -

DYCC & DEEC RESPECTIVELY OUT OF THE CONSIGNMENT ARE ALSO SEALED UNDER MY SUPERVISION. THE SAMPLES ARE DRAWN & FORWARDED TO DYCC & DEEC FOR TEST AT THE PORT OF SHIPMENT, FORWARDED COPY OF INVOICE AND PACKING LIST IN DULY SEALED ENVELOPE TO THE DY. COMMISSIONER OF THE CUSTOMS EXPORT DEPARTMENT BY THE EXPORTER, FOR COMPARISON WITH THE SHIPPING DOCUMENT WHEN FILED. GOODS STUFFED AT GODOWN NO.4, G.P.O. No.593, ASHAPURA WAREHOUSE, BHOIR COMPOUND, BEHIND SHIVRRUPA HOTEL, ANTUR ROAD, VAL VILLAGE, TAL BHIWANEN 421 302 DIST. THANE."

#5, Therefore, the duties assignsd to th il PRP moe ys sates Pom tse ee UPA eS Pas ke an tN + a oharged employees was for faithfully following ae bees ae e rey ey ae ~ ARS ae _ As mm Ce PQuL remnants of Re UBS ScnAeme af Advances

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we ip h Ad ved Ad od 44 2OM $4 ed Hed vod dam as UDR tine ene eet neta memnnrnnn neti TELE geen os ws g pond ' . 42 m0 Le 2 13 £3 3 a " Ee @ ha Qi "| ; "

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