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2020 ] HIM LOGISTICS PVT. LTD. v. COMMR. OF CUS., NEW DELHI ICD TKD EXPORT 113

24. Muscle Meds Mass Anabolic Beef Pro- 200 2 400
tein Gamier (Net Wt. 10.19 lbs/4.625
kgs)

7. It is further alleged that the goods under import were either
misdeclared in terms of value description and quantity or not declared at all by
the importer. Accordingly, the goods were seized by the officers under reasona-
ble belief that the same are liable to confiscation under the provisions of the Cus-
toms Act, 1962. Statements of Mr. Kshitij Sharma, Partner of M/s. Balaji Overseas
was recorded on 13th January, 2016 wherein he allegedly admitted the misdecla-
ration regarding import of goods/food supplements.
8. Another statement of Mr. Kshitij Sharma was recorded on 14th Janu-
ary, 2016 wherein he stated that the goods covered under the Bill of Entry No.
3866704 was the first consignment imported by M/s. Balaji Overseas. That the
order for supply of food supplements was placed telephonically, on Mr. Mukul
@ Mike, who was working with Sea Efforts Ltd., China. Further, he approached
the CHA-M/s. Him Logistics Pvt. Ltd., New Delhi and submitted KYC and other
documents like invoice, etc., for Customs clearance. He further stated that he was
aware that for import of food supplements, the same requires NOC from FSSAI
before clearance. Mr. Sharma was shown by the officers, the print out of similar
food supplements available on various internet sites wherein the retail prices of
the respective items offered in India was mentioned. Based on such data, he was
shown a calculation chart of the value and duty of the food supplements import-
ed by him, as listed in the tables herein above. That the value and duty was cal-
culated on the basis of the data from the internet and the duty on these items was
worked out at Rs. 1,51,62,942/-. Mr. Kshitij signed on calculation sheet, as having
seen the same. He further stated that although he had given the documents for
clearance to M/s. Him Logistics Pvt. Ltd., he did not know how the Bill of Entry
was filed on his behalf by another CHA-KVS Cargo, New Delhi. Mr. Sharma was
further shown a chart showing details of previous import of food supplements
during the year 2013 and 2014 by M/s. Kshitij International.
9. As it appeared to the officers that the appellant Kshitij Sharma was
involved in smuggling of food supplements, he was placed under arrest on 15-1-
2016 under Section 104 of the Customs Act and was later on granted bail by the
CMM, New Delhi vide order dated 15th March, 2015.
10. The statement of Mr. Sameer Jha F-card holder and proprietor of
CHA - M/s. KVS Cargo was recorded, who inter alia stated- The KYC documents
for the said consignment were handed over to them by Him Logistics Pvt. Ltd.
They undertake Customs clearance work in respect of the clients recommended
by M/s. Him Logistics Pvt. Ltd. The statement of Director of M/s. Him Logistics
Pvt. Ltd., Mr. Ashok Sharma was also recorded, wherein he stated that M/s.
Balaji Overseas, through its partner Mr. Kshitij Sharma, engaged them for clear-
ance of consignment in question. And as their license was under suspension they
requested M/s. KVS Cargo-CHA. Further the duty for the said consignment as
per the Bill of Entry, was paid through them. Statement of Mr. Narender Kumar
Sharma, partner of M/s. Balaji Overseas, was recorded, who inter alia stated that
the work of the partnership firm is looked after by his son, Mr. Kshitij Sharma, as
he does not attend to the work due to ill health. In the search at the premises of
the M/s. Balaji Overseas on 11th March, 2016, nothing incriminating was found.
The appellant, M/s. Balaji Overseas, also filed copy of correspondence received

EXCISE LAW TIMES  1st April 2020  275