Page 224 - ELT_1_1st April 2020_Vol 372_Part

110 EXCISE LAW TIMES [ Vol. 372

CASES CITED
Asistant Commerical Tax Officer v. Khandelwal Foods Products
— 2018 (8) G.S.T.L. 112 (Raj.) — Referred .................................................................................. [Para 31]
Commissioner v. Ruby Impex — 2010 (260) E.L.T. A51 (P & H) — Referred ................................. [Para 22]
Pravin N. Shah v. CESTAT — 2014 (305) E.L.T. 480 (Guj.) — Referred ........................................... [Para 22]
REPRESENTED BY : S/Shri Avijit Dikshit (For M/s. Him Logistick), Akhil
Maggu, Shubhankar Jha and Vikas Sareen (For M/s.
Balaji Overseas & Sh. Kshitiz Sharma), Advocates,
for the Appellant.
Shri Sunil Kumar, Departmental Representative, for
the Respondent.
[Order per : Anil Choudhary, Member (J)]. -The appellants are in appeal
against the impugned order-in-original passed by the Commissioner of Customs,
(Export) ICD TKD, New Delhi dated 15th February, 2018 whereby duty, penalty
with confiscation, have been demanded.
2. The appellant, M/s. Balaji Overseas is the importer, Mr. Kshitij
Sharma is partner of M/s. Balaji Overseas and M/s. Him Logistics are the for-
warding agents who have liaisoned between the appellant, M/s. Balaji Overseas
and the CHA - KVS Cargo.

Appellants Duty Demand Penalty
M/s. Balaji Overseas Rs. 1,30,00,377/- 5,00,00,000/- u/s 112/114AA
M/s. Kshitiz Sharma Partner NA 10,00,00,000/- u/s 112/114AA
M/s. Him Logistics Pvt. Ltd. NA 12.5 Lakhs
3. The appellant filed the Bill of Entry for the goods as in following ta-
ble :
(The table numbers are referred as per the impugned order)

Table 2 : Details of Goods as per Declaration filed vide B/E No. 3866704, dated
11-1-2016
Container No. Description (A4 Name of Total
Plain Copy Pa- Cartons Packet Weight C&F
per 80 GSM (Kgs) (USS)
White)
GESU4740611 One Pac = 500 2700 13500 27000 21,870
sheets
One Carton (5
Pac) 10 Kgs
MANU5758717 One Pac = 500 2700 13500 27000 21,870
sheets
One Cartoon (5
Pac) 10 Kgs
Total 5400 27000 54000 43,740
4. As per the show cause notice it has been alleged that the appellant
Balaji Overseas have indulged in evasion of Customs duty by resorting to
misdeclaration of the goods under import.
5. As per the show cause notice it has been alleged that the appellant
Balaji Overseas have indulged in evasion of Customs duty by resorting to
misdeclaration of the goods under import.
EXCISE LAW TIMES  1st April 2020  272