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4. We have examined the records and heard both sides. The following are the admitted facts: Shri Vikas Doshi was actively involved in the customs clearance of the export goods. He had received the export documents of M/s. Darshan International from one Shri Ashok Vange and those of M/s. Kumar Enterprises from one Shri Tejas Desai. At the time of receiving the documents from the said persons, Shri Vikas Doshi was not given any copy of IEC (Import Export Code) nor did he ask them as to who was the IEC holder. Shri Vikas Doshi did not obtain any authority letter from the two exporters. He was present during the examination of the goods after the same was intercepted by officers of the Directorate of Revenue Intelligence. In his statement dated 04/09/2007, recorded under Section 108 of the Customs Act, he stated that the goods were over valued by five to six times the actual value. He also stated that he had received payment at the rate of Rs. 4.50 per piece of the goods in respect of both the exporters. Out of this amount of Rs. 4.50 per piece, 50 paise was towards his agency charges and the balance of Rs. 4/- was towards other expenses incurred during clearance of the goods. Thus Shri Vikas Doshi had received cash of Rs. 19,000/- from M/s. Darshan International and Rs. 36,000/- from Kumar Enterprises. Shri Vikas Doshi was not an employee of the CHA-Company. He had entered into a contract with the appellant for procuring jobs of clearance of import / export consignments for the latter. The consignments of M/s. Darshan International and M/s. Kumar Enterprises were canvassed for the appellant in terms of this contract. All the above shipping bills were signed by one Shri Krishna Nikharge, an employee of the appellant, holding a 'G' Card issued by the department. Shri Nikharge had also attended to the customs clearance work but the sole Authorised Signatory for the appellant-company was Shri P.S. Parmesh, Managing Director of the company. Shri Vikas Doshi was also personally present for the customs clearance. He himself had held a CHA licence in the name of M/s. Interport Logistics Pvt. Ltd., which was earlier known as M/s. Virat Industries. That licence was suspended by the Commissioner of Customs but the suspension order was revoked in September, 2005. This licence was not used for the clearance work in question. Shri Vikas Doshi used to be billed by the appellant @ Rs. 1,000/- per shipment. In turn, he used to bill the exporters.