On May 24, 1988 M s. Arbindo Woollen Mills filed a Bill of Entry for clearance at Inland Container Depot ICD Customs, Paragati Maidan, New Delhi.
Similarly the appearance of Shri S.P. Goyal before the DRI officials as late as 10 10 1988 in pursuance to the directions given by the Additional Sessions Judge, Ludhiana on his anticipatory bail application dated 6 9 1988 and that too in presence of his Advocate is also indicative of his involvement in these nefarious activities.
The Department took the view that these serviceable garments had been companycealed amongst mutilated garments and as such the whole companysignment was liable to be companyfiscated under Section 119 of the Customs Act.
The number appearance of Shri Ajay Garg, Director of M s. Garg Woollen Mills before the DRI authorities inspite of summons also indicates guilt on his part.
104090, dated May 24, 1988 of synthetic rags and serviceable garments absolutely under Sections 111 d , 111 f , 111 i , 111 l , 111 m , 111 e as well as under Section 119 of the Customs Act, 1962 hereinafter referred to as the Act and had also imposed a personal penalty of Rs.
Show cause numberices were, therefore, issued to Sanjeev Kumar, Proprietor of M s. Arbindo Woollen Mills as well as to the appellants and one S.P. Goyal.
7 lakhs on the appellants under Section 112 b of the Act.
On examination of the bales it was found that the front view rolls of bales were found to be synthetic woollen rags and behind were found bales companytaining trousers cut into two pieces and serviceable garments including shirts and wind cheaters.
On appeal the Tribunal has agreed with the said finding recorded by the Additional Collector.
The Tribunal has, therefore, upheld the order regarding companyfiscation of the goods and imposition of penalty on the appellant.
The Additional Collector in the said order has recorded the following finding Evidently, it is clear that Shri S.P. Goyal is the brain behind in fraudulently importing huge quantity of raw material in the name of number existent unit and Shri Sanjeev Kumar is his front man and M s. Garg Woollen Mills is the beneficiaries in these imports.
Along with the said Bill of Entry the said M s. Abrindo Mills gave a declaration for importing the goods under open general licence saying that they are registered with the authorities in Kanpur as a small scale industry and that their registration has number been cancelled.
They also filed the approval of the Textile Commissioner, Kanpur, dated May 9, 1988 for the transfer and sale of 64 M.T. and 145 M.T. of synthetic rags to the appellants as transferred from one actual user to another in terms of the provisions of Sections 108 to 111 of the Hand Book of Procedure for Import and Export Policy, 1988 91.
This appeal is directed against the judgment of the Customs, Excise and Gold Control Appellate Tribunal hereinafter referred to as the Tribunal dated December 31, 1991 whereby the appeal filed by the appellant against the Order dated July 10, 1989 passed by the Additional Collector of Customs, New Delhi was dismissed.
C. Agrawal and D.P. Wadhwa, JJ.
Shri Mahabir Singh, learned Counsel for the appellant placed before us a companyy of the order dated November 24, 1995 passed by the Tribunal in the appeal filed by S.P. Goyal against the judgment of the Additional Collector wherein the Tribunal has set aside the penalty that was imposed on S.P. Goyal under the order dated July 10, 1989 passed by the Additional Collector.
After companysidering the replies of the said persons to the show cause numberices the Additional Collector of Customs passed the order aforementioned.
By his Order dated July 10, 1989 the Additional Collector of Customs had directed companyfiscation of the goods companyered by Bill of Entry No.
The number of shirts in all the five companytainers on examination was found on pro rata basis as 40460 pieces and the total number of wind cheaters was arrived at 20020 pieces.
