Page 191 - ELT_15th May 2020_VOL 372_Part 4th

2020 ] MERICO LOGISTICS PVT. LTD. v. COMMR. OF CUS. (AIRPORT & ADMN.), KOLKATA 581

ulation 7(1) of CBLR, 2013) to transact customs clearance work within the juris-
diction of Kolkata Customs Commissionerate. The validity of licence is up to
27-7-2022.
3. On the basis of an offence report dated 26-12-2006 from Directorate
of Revenue Intelligence, Kolkata against the appellant received on 27-12-2016 in
the office of Commissioner of Customs, Kolkata regarding old and used worn
out clothing imported by different importers based in Panipat, Amritsar, Ludhi-
ana and Delhi, which were handled by the appellant as Customs Broker, were
found to be misdeclared in terms of weight resulting into evasion of substantial
amount of Customs duty. The officers of DRI, Kolkata conducted searches at the
various premises belonging to the appellant and transporters, which resulted
into resumption of incriminating documents regarding misdeclaration of weight
in respect of imported consignments of old and used garments. During investiga-
tion weight of seven live consignments of old and used imported cloth in 13 con-
tainers were physically verified by the officers of DRI Kolkata in presence of Cus-
toms Officer and representative of appellant and officials of custodian,
CONCOR, CFS, under Panchnama proceeding, which confirmed that in fact
there were manipulation of weight in respect of imported consignment. The in-
vestigation also revealed that Weigh Bridge of CONCOR, CFS, was out of order
during 2015-2016 and they had issued manipulated weighment slips reflecting
lesser weight which was based on declaration filed by the importer. It is the alle-
gation of the Revenue that the appellant had acted in collusion with importer so
as to evade the Customs Duty. The searches, which were conducted at the appel-
lant’s premises on 3-9-2016, revealed that the job files pertaining to clearance of
imported consignment were not having weighment certificate. The statements of
Shri Subhasish Bhattachariya, Director of the appellant company was recorded
under Section 108 of Customs Act, 1962 (in short Customs Act) on 3-9-2016, 5-9-
2016 and 11-11-2016 wherein he admitted that there were misdeclaration in
weight of import consignment of old and used clothing handled by them which
resulted into loss of Customs Duty. He also agreed that their employee used to
manipulate the weight of imported consignments as per Bill of Lading and Im-
port General Manifest and used to issue weighment slips matching with the de-
clared weight. He also agreed that after examination by the customs, the weigh-
ment slips were being destroyed by the appellant.
4. Shri Marinmoy Das, another Director of appellant in his statement
dated 15-9-2016 recorded under Section 108 of Customs Act agreed to the fact
that no weighment slips were found in the job files seized from their office by the
officers of DRI and the same were destroyed as per the instruction of importers
as the weight of the consignment were not as per declaration in the import doc-
uments. He further deposed that Shri Subhasish Bhattachariya, another Director
looked after the job and would be able to explain the discrepancies noticed dur-
ing investigation. He also submitted that Shri Abhijit Ghosh, Shri Debasish
Bhattachariya and Shri Chandan Chatterjee, all G. Card holders of the appellant
had got the consignment cleared through customs and agreed that there were
difference in actual weight and the declared weight of the Cargo, that resulted
into evasion of Customs duty, which is to be paid by the importer along with
redemption fine and personal penalty. The duty of Rs. 55.50 Lacs was also paid
by the appellant towards the duty alleged to be evaded by the importer.
5. Shri Ratan Baidya, Weigh Bridge Operator in his statement recorded
under Section 108 of the Customs Act on 5-9-2016 and 7-9-2016 agreed to the fact
EXCISE LAW TIMES  15th May 2020  191