The residential premises of Shri Sanjeev Kabbur, Ex Marketing Manager of the companypany were searched and some documents were seized.
VC CC/9708 dated 21.4.97 addressed to Anchise Ballestrieri and Vittorio Tollardo of Veneta Cucine S.PA.
The CESTAT numbered the fact that the Commissioner has observed that Ravi Karumbaiah has admitted that Proma SRL was a front companypany set up in order to get the documents in the name of the said companypany and to evade payment of customs duties.
After observing the principles of natural justice, the adjudicating authorities at Bangalore and Chennai passed orders which were assailed before CESTAT.
Appellant Differential Redemption Penalty Duty Fine C/428/04 M s Rs.59,12,619/ Rs.15,00,000/ Rs.55,44,396/ Carpenter Classic Exim Ltd. C/429/04 Ravi Rs.10,00,000/ Karumbaiah, MD, CCEPL C/433/04 Sanjeev Rs.1,00,000/ Kabubur Appeal No.
The companypany decided to import their requirements of kitchens from Veneta Cucine of Italy who are reputed manufacturers.
The details of the orders challenged before the CESTAT and the quantum involved are as follows Appeal No.
The statements were recorded under Section 108 of the Act from various persons.
CCEPL TM/089/97 dated 5.4.97, said to have been sent by Carpenter Classics to Thomas Mathew.
It appears that Ravi Karumbaiah was the Managing Director and the Chief Promoter of the companypany.
DRI investigation was taken up companysequent to investigations made by Income Tax Department.
They made their first import in the year 1995 through ICD, Bangalore.
Shri Karumbaiah and Thomas Mathew hatched a companyspiracy to undervalue their imports for increasing their profits in the local market.
CCEPL arranged for their representatives to be present at the time of loading of the companytainers at the factory premises of Veneta Cucine to ensure number only proper loading but also to relabel the packages to make it appear that the shipment had been affected by Proma SRL.
Statement of Sanjeev Kabbur was also taken.
Appellant Differential Redemption Penalty Duty Fine C/436/04 M s Rs.36,96,201/ Rs.9,61,506/ Carpenter Classic Exim Ltd. C/437/04 Ravi Rs.9,00,000/ Karumbaiah, MD CCEPL C/13/05 Thomas Rs.5,00,000/ Mathew C/06/05 Sanjeev Rs.7,00,000/ Kabbur Background facts as numbered by the CESTAT are as follows The DRI Officers received intelligence regarding the under valuation of imported goods by the appellants.
The foreign suppliers invoice and packing list had been signed by Shri Thomas Mathew on behalf of M s. Proma SRL.
Sometimes the orders were companymunicated directly to Veneta Cucine.
Various stands were taken before the CESTAT.
The actual suppliers of the imported equipment were M s Veneta Cucine and other foreign companypanies.
The business premises and the residential premises of the companycerned persons were searched and incriminating documents were seized.
Allegation was that with the help of Thomas Mathew invoices were issued by Proma SRL using it as a front.
These invoices were filed by the appellant before the Customs officials for assessment.
Statements of S Shri Ravi Karumbaiah, Managing Director of M s. Carpenter Classic Exim Pvt.
Ms. Jagruthy Sevak was the Executive of the appellant companypany, her statement was also recorded.
For this purpose, they had prepared the invoices of the foreign supplier and sent them to Italy.
CCEL Proma/1362/97 98 dated 10.1.98 to have been sent by Carpenter Classics to Proma SRL.
The investigations companyducted revealed that Shri R. Karumbaiah, his wife, Shri Thomas Mathew and his wife as Directors started M s. Carpenter Classics Exim Pvt.
Ltd., S. Chandan, CADD Operator were recorded under Section 108 of the Customs Act 1962 in short the Act .
Seven appeals were filed against the Order in Original No.27/2004 dated 27.7.2004 by Commissioner of Customs, Bangalore and Order in Original No.2724/2004 dated 30.9.2004 passed by the Commissioner of Customs, Chennai.
Thomas Mathew floated a front companypany in the name of Proma SRL, the manipulated invoices were raised in the name of the above front companypany.
Dr. ARIJIT PASAYAT, J. Challenge in these appeals is to the judgment of Customs, Excise and Service Tax Appellate Tribunal, South Zone, Bangalore in short the CESTAT .
The orders in original passed by the Commissioner of Customs, Bangalore and Commissioner of Customs, Chennai were affirmed subject to certain modifications.
CCEPL companymunicated their requirements along with the drawing to Proma SRL with a companyy to Veneta Cucine.
Shri Sanjeev Kabhur was ex marketing manager of the companypany and Shri Thomas Mathew was the Director of the appellant company and also a Director of Proma SRL who issued the invoices relating to the imports.
Limited in short CCEPL as a private limited companypany in the year 1995.
