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e.F.No.: ACC/SllB /MtSCll2l z02l-Accts-O/o pr Commr-Cus-AP/ACC-Kotkata
qr{f,qa+-RGovernment of lndia
DtrSPAT-U!].,DBY SPEr'-'-' ''.+T
3i .#lp-r?:.t'a'o
c ACC, }<OLKATA5'"?-.
frrr {@ qqn engm o-r orafeo rq qE qlOffice of the Principal Commissioner of Customs (A&A)ft qnqffi q'rqqkst,\t{.q-€.tfr .fr edfr cTrq-ildq,Eq-sc,
Air Cargo Complex, N.S,C.B.l. Airport, Dum-dum,QlffiFlslt @ o o o( ? Kolkata-700052
Tel No.:033-2243 5372 Fax No.: 033-2210 5102 E-mail ID: [email protected]: 2O22037 6NL000000AEA6
SCN No. 04 / 2022 / EKP-GRP/| C Date:31/O3/2O22
Show Cause Notice under Section 124 ofthe Customs Act, 1962
subject: - Export of "cow Leather wallets" covered under shipping Bill Nos, 6o64sol,6064514,6064515,6064StA & 6064522, ail dated IS.OS.ZO77 fited by M/s GataxyInternational, Room No, 21, 3, Marcus square, Kolkata - 7OO OO7, having IEC02169245s3, through Air cargo complex, NSCBI Airport, Kolkata - resorting to mis-declaration in terms of description, quantity and overvaluation along with wrongclaim of drawback and export incentives - reg.
?y oty
Table-A
ShippingBill No.
DateUNit FOB
value(usD)
RewardClaimed(MEIS)
6064501 I 5.05.1 7 1350 12.95 I 102390.50 90396.00 yes
6064514 15.05.I7 r 350 12.95 I 102390.50 90396.00 yes
15.05.17 1425 I163967 .7s 95446.00 yes
t4
l-/
1. Acting on specific intelligence, five export consignments of M/s Galaxy International (hereinafterreferred to as the 'Exporter') having IEC 0216924553 and addressed at Room No. 21, 3, Marcussquare, Kolkata -700 007, covered by one single Air way Bill No. 6077 -3603 471, wereintercepted by the officers of the Special Investigation Branch, Air cargo complex, Kolkata(hereinafter will be referred to as the'SIB') on 23.05.2017. The said exporter filed five ShippingBills under Section l7( l) of the Customs Act, 1962. No Customs Brokeiwas involved in this casias the Shipping Bills were'filed by IEC himself. The goods were declared as'Cow Leather Wallet,(Photocopy of Shipping Bills enclosed as RUD-I). The details of goods, quantiry, value, asmentioned in the Shipping Bill has been tabulared below:
Quantity (pcs)Declared
FOB VALUE(lNR)
Total amountof
DBK claimed(INR)
606451 s 12.95
6064522 I 5.05.1 7 1425 12.95 1163967.7s 95446.00 yes
Total 56,96,684.25 4,67,130.00 yes
I
6064s 18 1 5.05.1 7 1425 t2.95 1163967.75 95446.00 yes
?g
4' Total 2700 pcs of leather wallet & 4425 pcs ofcard holder found during examination However,exporter was declared as only 6975 pcs of "Cow Leather waflets" i, ul"nu" roii.onrign "rtr.The goods, on visual examination, wire found to be Leather wallet and card Holders of assorted
:lklo\T brands, which appeared to be made.ofcheap quality ofleather. Further the finishing andfabrication of the goods were arso not up to tt. -u* r.'ruttirg into inr"rioi quuriry "nJ
uo*r ro*price of the goods. The unit price of usD 12.95 ( Twelve USD and Nir"ty hire 'c.nts;, aecureafor the wallets appeared to be abnormally high. Also the quantity and nature of the soods wassuppressed as welr as decrared description waJmis-declared ty tr. .*po.t"..
-- - " ^ "'- D'
5' Since the consignments pertained to export & did not "ontuin
uny restricted or prohibited item,goods were given crearanc.e on -p_rovisional
basis as per the order "r
o"prt/ ci-.issioner ofcustoms (SIB) dated 23.05.2017. Drawback section was also requested 'noi io -fio""r,
tr,"drawback claim of the exporter until SrB, Air cargo comprex completes in*rtigitron in tt.matter".6' whereas, it appears that the goods were declared as Leather Wallet but on examination it wasfound that all the goods were not only Leather wallet rather comprised of card Holders also. It isalso pertinent to mention that walleti are comparatively bigger in size ttra.r cal rrota"., u, tt.yare meant to carry only cards. Therefore, the price of wallit and card holder
"unrot b"'ru,n" u,
2' Total FoB value of rhe 05 (five) consignments were declared to be { 56, 96,6g4.25 (Rupees FiftySix Lakhs Ninery Six Thousand Six Hundred Eighty Four and rwenty iir" rui'.1iuna toturamount of drawback craimed .was
r 4, 67,r30r- lRipees Four Lakhs Sixty s"u.n i[Jusuna oneHundred.Thirty o,,lg, @ 8,1"t^"-on^t!e FoB varue, suLject to the varue ."plrt zoi- p".irnit underDrawback Serial No. 42020301of Drawback ScneautJ ZOt O_t Z.3' The aforementioned 05 consignments were subjecteJ to o0% examination on 23.05.2017 andfindings have been appended below:
"10094 examination was conducted on 23.0s.20r7 in presence of sIB oficers, Export shedfficer and representative of the exporter shri Hariom Mishra alias piadip Misira and inthe presence of two independent Panchas named Shri Debasis Mukherjee and Shri praveenKumar singh. A panchnama dated 2i.05.20 r 7(R,ID-2) was drawn ind signed by obove-named persons. Finding during examination:_
out of total 24 cortoons, r 2.cartons (CTN no. 12, r3, rs, 16, r7, rg, i9, 20, 2r,22, 23 & 24)c_o_ntained 225 wallets each(total: 225* l2: 2700)1l cortons(crN no. t to g & 10 to 12) contained 375 cardhorder each(totar i75*1r:4125)1 carton (CTN no. -9) contained 300 curtlholder.
Accordingly, one set of represenrative sampre was drown by sIB, Air Cargo Comprex andseoled in presence of sIB fficers, representative of exporter and shed oficers for furtherinyestigation.
IIIII.
o2 oJ '4
697s
declared in aforementioned Shipping Bills. The relevant copies ofdrawback schedule 2016-17 andpages ofExplanatory notes for the aforementioned goods have been enclosed as RUD-3.
7. The Exporter i.e. IWs Galaxy Intemational was issued Summons under Section 108 of theCustoms Act, 1962 five times which are appended below:-
Table-B
SI Summon letter date Scheduled date for
statement recording
Remarks
I 13.06.2017 21.06.2017 Absent
2 22.06.2017 22.06.2017 Absent
3 06.07.2017 06.07.2017 Absent
4 04.08.2017 I 0.08.201 7 Appeared for statement recording
5 10.08.2017 I I .08.2017 Appeared for statement recording
8. In response to the Summon dated 04.08.2017, the exporter appeared on 10.08.2017 and recordedstatement before SIB. The exporter gave his voluntary statement which was recorded underSection 108 of customs Act, 1962, wherein Shri Mushtaque Ahmed, Director, inter-alia, statedthat his firm M/s Galaxy International, has exported leather wallets in April and May of 2017through 07 (seven) Shipping Bills all dated 07.04.20t7 and 05 (five) Shipping Bills all dated15.05.2017 respectively. Exporter has submitted Retail Invoice copy R00l dated 01.04.2017 for9105 pieces of leather wallets @ {625l- amounting to { 59.g9 lakhs (including 5% GST <2,84,5311- and CST surcharge 14,227/-) and R021 dated 05.05.2017 for 697 5 pieces of leatherwallets @ 625l- amounting to { 45.88 lakhs (including 5% csr < 2,17,969/- and cST surcharge {10,898/-) from supplier M/s. Khushi Overseas, 5-B, 38, Railway Station Road, Faridabad,Haryana. Since the authenticity ofthe said invoices were doubtful and the exporter was asked tosubmit payment proof of 5% CST & 5% surcharge on CST which the exporter failed to submitimmediately. In his voluntary statement dated 10.08.2017 recorded u/s 108 ofCustoms Act, 1962,Shri Mushtaque Ahmed agreed to produce the above receipts of CST payment and BRCs againstshipments by 24.11.2017 without fail. He also denied that the goods exported underaforementioned 05 shipping bills contained card holders and that goods are only wallets ofdifferent sizes (a mix of large and small wallets). Further, on 11.08.2017, after recording hisstatement under section 108, Shri Mushtaq Ahmed (exporter) verbally admitted that valuis ofsubject export consignments were on higher side and that he would be unable to produce the CSTreceipts or BRCs. However, Shri Mushtaq Ahmed (exporter) refused to give thiJin writing in hisstatement. Shri Hariom Mishra alias Pradip Mishra, (son of Shri Premkant Mishra) was the personwho presented the above 05 Shipping Bills along with goods for examination on behalf of theexporter. However, Shri Mushtaque Ahmed, director of kI/s Galaxy Intemational, in his voluntarystatement dated I 0.08.201 7 recorded under Section 108 of the Customs Act, 1962 stated that ShiiHariom Mishra was not an employee of the firm of M/s Galaxy Intemational. (copy of theStatements of Shri Mushtaque Ahmed has been enclosed as RUD-4).
9. Whereas, it appears that four summons dated 13106/2018,28/06/2018, O5l07l2}t8, & t7lO7/2OtBwere issued to Shri Hariom Mishra to appear before sIB, ACC, Kolkata. However, Shri HariomMishra failed to appear before investigating officer. It appears that he connived with the ShriMushtaq Ahmed (exporter) in facilitating clearance of above 05 Shipping Bills , that violated theprovisos of Customs Act, 1962.
Fay 03 oJ, t4
No.
10. Accordingly, as per Search Authorization No. 0l /2017 dated I I .08.201 7, premises of lWs. Galaxy 'Intemational, addressed at 3, Marcus Square, Room No. 21, College Street Market, Kolkata -700
007, owned by Shri Mushtaque Ahmed, were searched under Section 105 of the Customs Act,1962 by the SIB Officers on I I .08.2017. During the search, no documents & articles were found.
However, 'NIL' seizure list was drawn. Panchnama dated I1.08.2017, was also drawn in thisregard. (Copy ofthe Panchanama has been enclosed as RUD-S).
1 l. A team of SIB, Air Cargo Complex, Kolkata went personally to serve Summons on 28.06.2018 toShri Mushtaque Ahmed, but neither Shri Mushtaque Ahmed nor any oflice/shop in the name ofN4/s. Glaxy International, Room no. 21,3, Marcus square, College Street Market, Kolkata -700
007 were found. Further on 29.06.2018 a team of SIB, Air Cargo Complex arrived at the address
of Shri Hariom Mishra, alias Pradip Mishra at 22123 Feeder Road, Basant Vihar Colony, Sangeeta
Apartments -I, Flat No.2, Kolkata - 700 056 to personally serve the summon to Shri HariomMishra. However, he was not present at that time in his Flat and his wife refused to accept/receivethe summon and did not co-operate with SIB Officers, So the Summon was pasted on the door ofthe flat and informed her regarding scheduled appearance ofShri Hariom Mishra on 03.07.2018 at
l2:00 hrs before SIB, Air Cargo Complex, NSCBI Airport, Kolkata- 700 052. However, both Shri
Mushtaque Ahmed and Shri Hariom Mishra alias Pradip Mishra did not appear on the scheduled
date. The non cooperation on the part of exporter & the representative of exporter i.e. Shri
Hariom Mishra alias Pradip Mishra on the day of examination , repetitive dishonoring ofsummons and not producing the requisite documents necessary for investigation, it appears thatboth were involved in the improperly expo(ation of the impugned goods which was allowedprovisional clearance on 2310512017 .
12. Further, no evidences of remittance from overseas buyer / Bank Realization Certificates (BRCs)
against the said exports were submitted by the exporter. In view ofthe mis-declaration regardingthe nature & description ofthe goods, this appeared to be a case of overvaluation of exports withthe sole intent offraudulently avail undue excess drawback.
13. On 19.09.2018, the goods under aforementioned Shipping Bills were taken up for market survey
without the exporter, as the exporter did not respond to join the proceedings of Joint Market
Survey despite forwarding letters for several times in this regard. In the sealed sample, there were
six leather articles. Out of which three appeared to be leather wallet and three as card holder. Aphotograph was taken ofall the six leather articles, as found in sealed envelope, and were named
as leather wallet (Al, A2 & A3) and Card holder (A4, A5 & A6). (Copy of the photograph ofleather articles, as recovered from the sealed envelope, has been enclosed as RUD-6).
14. To ascertain the fair value ol the Leather Wallet and the Leather Card holder three differentplaces/markets in Kolkata were visited. The details are appended below:
a. M/s. Coperise, Tanner Manufacturer & Exporter of Finished Leather & Leather Goods. AL-HayatResidency, Block J,2nd Floor, Gulam Mani Khan Road, Kolkata 700039.
b. IWs. Maarc Exim, Finished Leather and Leather Goods, 143/51, Picnic Garden Road, Kolkata -700039.
c. M/s. KGN Exports - Manulacturer and Exporter of Leather goods - 10, Satish Chandra
Mukhopadhyay Sarani. (Cantopher Lane), Kolkata- 700014.
Brief summary of the Market Survey, as conducted on 19.09.2018, has been appended
below: -
'I'able-C (Conversion rate I USD : INR 70.00)
?ast o4 oJ r4.
f,
SLNo
Item Description/STYLE NO. Prices(USD)tunit Prices(USD)/ Unit Prices(USD),{Jnit
M/s Coperise M/s Maarc Exim M/s KGN Exports
Wallet Al USD I ,90 USD 1.75
2 Wallet A2 USD I.7O USD I.60
J Wallet A3 USD 2.20 USD 1.95 USD 2.10
Card Holder A.4 USD I.I O USD I .()O USD I,O5
Card Holder A5 USD 1.10 USD I.OO USD I.O5
6 Card Holder A6 USD I.15 USD I.IO
I
13 As per the above said market enquiry, the values of three types of wallets, i.e., A I , A2 & A3arrived at US$ 1.8166, US$ 1.6333 and 2.0833 respectively hence, the average value arrived atVS-$ 1.8444 per pc. And the values of three types of card-holders i.e., A4, A1 & A6 arrived atUS$ 1.05, US$ 1.05 & l.l5 respectively; hence the average value arrived at US $ 1.0g3 per pc.(Copy of the Market Survey Report along with quotation received from three differentmanufacturer/exporters is enclosed as RUD-7).
14. Accordingly, the value ofthe impugned goods appears to be estimated as follows:
Rs.3'15,724.40 l- (Rupees Three Lakhs Fifteen Thousand Seven Hundred Twenty Four and FortyFalse) @ USD 1.8444 for leather wallets per piece ; and
\s'. :^,!:,etj,ao /-(Rupees Three Lakhs Three Thousand Nine Hundred Fourteen and Forty poise)@USD 1.0833 for leather card holders per piece;
15. Thus, a total amount of Rs. 6,19,638.80 i- (Rupees Six Lakhs Nineteen Thousand Six HundredThidy Eight and Eighty Paise) is arrived at on thi basis ofthe market survey during investigation.
16.Later in response to the summon dated 29103/2019, Shri Shri Hariom Mishra alias pradip Mishraappeared before SIB on 0\/0412019 for recording his statement under section 108 ofthe CustomsAct' 1962 wherein he inter-aria stated the following(relevant portions)(RUD-g):-
That I was representative ofexporter at the time of examination ofgoods on 23/05/2017.That I am not a custom broker.
-Th.at in
_the month of may, 2017, Mustaque Ahmed called me and told that since he is out ofKolkata I need to assist him for clearance ofthe above mentioned fire(05) ;d;i;; illr, ,ir". rhad good relation with mustaqu.e Ahmed I worked on goods faith u"d ,;pr;.;;;il't-i"
"*pirt". ro.clearance of the goods as S/Bills were filed IEC by hiriself and th... *u'r ro cHe invotiJ.
That I was not aware about mis-declaration and over valuation ofthe goods.That I do not know where these goods purchased, I was only inro.n'ed about clearing the goods
as Mr. Muslaque Ahmed was out of Koiliara.That although the goods were declared as cow leatler wallet but during examination card holderalso found.
II
IV.
PV o, oJ: t4
l. USD I.8O
USD 1-60
4.
5.
USD I.2O
I.II.
m.
u.
17. Whereas, it appears that exporter submitted Invoice No. R021 dated 05 .05.2017 for 697 5 pieces'ofleather wallets @ 6251- amounting to Rs. 45,88,242 /- (including 5% CST < 2,17 ,9691- and CSTsurcharge t 10,898/-) from supplier M/s. Khushi Overseas, 5-8, 38, Railway Station Road,Faridabad, Haryana. Since the authenticity of the said invoice was doubtful and accordingly, theexporter was asked to submit payment proof of 5% CST & 5% surcharge on CST which theexporter failed to submit immediately.ln his voluntary statement dated 10.08.2017 recorded u/s108 of Customs AcI, 1962, Shri Mushtaque Ahmed agreed to produce the above receipts ofCSTpayment and BRCs against shipmenls by 24.11.2017 without fail. Further, on 11.08.2017, afterrecording his statement under section 108, Shd Mushtaq Ahmed (exporter) verbally admitted thatvalues ofsubject export consignments were on higher side and that he would be unable to producethe CST receipts or BRCs. In view of above, it appears that the exporter resorted to submit Fake
invoice & declaration before customs and appears to be liable for penalty under section l14AAof Customs Act, 1962.
18. Whereas, it appears that Bank Realization Certificates (BRC) in respect of 05 (five) ShippingBills have not been realized even after stipulated period. Further, a letter dated 18.09.2018
addressed to the concemed Authorized Dealer Bank i.e. M/s. IDBI Bank Ltd, Bally, Howrah - 711
201, was issued seeking whether any application for extension for realization of Foreignremittance has been received from the exporter \4/s. Galaxy Intemational having IEC0216924553.In their reply dated 04.12.2018, the concemed AD Bank M/s. IDBI Bank Ltd.,Bally, Howrah has intimated that neither any remittance has been received in Respect of the
aforementioned 05 (five) Shipping Bills even after follow up mails and letters to the Neitherexporter nor any request for extension for realization of foreign remittance is received from them.(Copy of Bank's reply dated 04.12.2018 regarding non-realization of BRCs in respect ofaforementioned 05 Shipping Bills is enclosed as RUD-9). In view ofabove, it appears that the sale
proceeds in respect of impugned goods are not received by or on behalf of the exporter in Indiawithin the time allowed under the lO[Foreign Exchange Management Act, 1999 (42 of 1999)],such drawback shall be deemed never to have been allowed and in terms of Rule 18 of the
Customs and Central Excise Duties Drawback Rules, 2017 the amount ofsuch drawback needs to
be adjusted to nil as it was held back earlier vide letter dated 2310512017. (RUD-10). Further, noCustoms Broker/Customs House Agent was involved in this case as the subject Shipping Billswere'filed by IEC himself, hence no enquiry made against the any CHA/CB.
19. Whereas, it appears that the exporter willfully suppressed the facts by mis-declaring the quantity,
nature and inflated value of the goods to claim excess drawback and export incentive.
Accordingly, oflice of DGFT, Kolkata was intimated vide letter dated 15112/2022 to suspend the
MEIS benefits as claimed by exporter in Shipping Bill Nos. 6064501, 6064514, 6064515,6064518 & 6064522 all dated 15.05.2017. The declared value ofthe impugned goods cannot be
considered as true transaction value of exporled goods and hence appear liable to be rejected interm of provisions of Rule 8 laid down under the Customs Valuation (Determination of Value ofExport Goods) Rules, 2007 (hereinafter referred to as CVR-2007) and required to be re-
determined proceeding sequentially through Rule 4 to 6 ofthe said Valuation Rule (CVR'2007).20. Whereas, it appears that the declared value was much higher than the estimated value of the
impugned goods as found during the market survey and hence the declared value did not appear to
be true transaction value under provisions of Section l4 of Customs Act, 1962, therefore appeared
liable to be rejected under Rule 8 of the Customs Valuation (Determination of Value of export
Goods) Rules, 2007 (CVR'2007 in short) and re-determined under Rule 4 to 6 of the said Rules,
moving sequentially from Rule 4 to Rule 6. Since similar/identical goods of the same nature were
not available, the value could not be re-determined under Rule 4 ofthe Customs Valuation Rules,
2007 by comparison. Also, value of the impugned goods cannot be determined as Rule 5, as the
cost of production, manufacturing and processing the goods cannot ascertain. Accordingly, the
value was re-determined under Rule 6 of the said Rule i.e. residual method by conducting MarketSurvey in local market and averaging out the price of the export goods and estimated at Rs.
v?"f o6 ,4.
6,19,638.80 /-(Rupees Six Lakhs Nineteen Thousand Six Hundred Thirty Eight and Eighty Paise)as discussed below.
21 . Relevant Legal Provisions:-
A. The Customs Act, 1962
I. Section 50(2) & 50(3). Entry of goods for exportation. (2) The exporter of any goods, whilepresenting a shipping bill or bill of export, shall make and subscribe to a declaration as to thetruth of its contents.
(3) The exporter who presents a shipping bill or bill of export under this section shallensure the lollow ing. namely:-
(a) The accuracy and completeness ofthe information given therein;
(b) The authenticity and validity of any document supporting it; and
(c) Compliance with the restriction or prohibition, if any, relating to the goods underthis Act or under any other law for the time being in force.
Section 2(33). "prohibited goods" means any goods the import or export of which is subject toany prohibition under this Act or any other law for the time being in force but does not includeany such goods in respect of which the conditions subject to which the goods are permitted to beimpo(ed or exported, have been complied with;
ilI. section 11H(a).: "illegal export" means the export of any goods in contravention of theprovisions of this Act or any other law for the time being in force;
IV
Provided that no drawback shall be allowed under this sub-section in respect ofany ofthe aforesaid goodswhich the central Govemment may, by rules made under sub-section (2), speci!, if the export vaiue ofsuch goods or class ofgoods is less than the value ofthe imported materials used in the 9[minufacture orprocessing of such goods or carrying out any operation on such goods or class of goods], or is not morethan such percentage of the value of the imported materials used in the 9[manufaiture or processing ofsuch goods or carrying out any operation on such goods or class of goods] as the Central Govemmentmay, by notification in the Official Gazette, specify in this behalf :
Provided further that where any drawback has been allowed on any goods under this sub-section and thesale proceeds in respect of such goods are not received by or on behalfofthe exporter in India within thetime allowed under the l0[Foreign Exchange Management Act, 1999 (42 of lgdr], such drawback shall
Section 75:- Drawback on imported materials used in the manufacture of goods which areexpofied. - (1) Where it appears to the Central Government that in respect ofgoods ofany class ordescription 4[manufactured, processed or on which any operation has been carried out in India] 5[,being goods which have been entered lbr export and in respect of which an order permitting theclearance and loading thereof for exportation has been made under section 5l by the properofficerl, 6[or being goods entered for export by post under section 82 and in respect of which anorder permitting clearance for exportation has been made by the proper officer], a drawbackshould be allowed of duties of customs chargeable under this Act on any imported materials ofaclass or description used in the 7[manufacture or processing of such goods or carrying out anyoperation on such goods], the central Govemment may, by notification in the official Gazette,direct that drawback shall be allowed in respect ofsuch goods in accordance with, and subject to,the rules made under sub-section (2):
3y 6't oJ t4.
l|[except under such circumstances or such conditions as the Central Govemment may, by rule, specifu,] .
be deemed never to have been allowed and the Central Govemment may, by rules made under sub-section '
(2), specifu the procedure for the recovery or adjustment ofthe amount ofsuch drawback ]
Section.ll3 : Confiscation of goods attempted to be improperly exported, etc. The following export
goods shall be liable to confiscation:-
(a) any goods attempted to be exported by sea or air from any place other than a customs port or a
customs airport appointed for the loading of such goods;
(b) any goods attempted to be exported by land or inland water through any route other than a loute
specified in a notification issued under clause (c) ofsection 7 for the export ofsuch goods;
(c) any goods brought near the land frontier or the coast of India or near any bay, gulf, creek or tidal river
for the purpose of being exported from a place other than a land customs station or a customs port
appointed for the loading of such goods;
(d) any goods attempted to be exported or brought within the limits of any customs area for the purpose
of being exported, contrary to any prohibition imposed by or under this Act or any other law for the time
being in force;
(e) any goods found concealed in a package which is brought within the limits ofa customs area for the
purpose of exportation;
(f) any goods which are loaded or attempted to be loaded in contravention of the provisions of section 33
or section 34;
(g) any goods loaded or attempted to be loaded on any conveyanceo or waterbome, or attempted to be
waterbome for being loaded on any vessel, the eventual destination of which is a place outside India,
without the permission ofthe proper officer;
(h) any goods which are not included or are in excess ofthose included in the entry made under this Act,
or in the case ofbaggage in the declaration made under section 77;
(i) any goods entered for exportation which do not correspond in respect of value or in any material
particular with the entry made under this Act or in the case of baggage with the declaration made under
section 77;
(ia) any goods entered for exportation under claim for drawback which do not correspond in any
material particular with any information fumished by the exporter or manufacturer under this Act in
relation to the fixation of rate of drawback under section 75;
3v oe ?/ 14
O any goods on which import duty has not been paid and which are entered for exportation under aclaim for drawback under section 74;
(k) any goods cleared for expo(ation which are not loaded for exportation on account ofany wilful act,negligence or default of the exporter, his agent or employee, or which after having been loaded forexportation are unloaded without the permission of the proper officer;(l) any specified goods in relation to which any provisions ofChapter IVB or ofany rule made under thisAct for carrying out the purposes ofthat Chapter have been contravened.
section I14. Penalty for attempt to export goods improperly, etc.- Any person who, in relation toany goods, does or omits to do any act which act or omission would render such goods liable toconfiscation under section I13, or abets the doing or omission ofsuch an act, shall be liable;
(i) in the case of goods in respect olwhich any prohibition is in force under this Act or any otherlaw for the time being in force, to a penalty I [2[not exceeding three times the value of the goods asdeclared by the exporter or the value as determined under this Actll, whichever is the greater;
(ii) in the case of dutiable goods, other than prohibited goods, subject to the penalty of sectionI l4A, to a penalty not exceeding ten percent of the duty sought to be evaded or five thousand rupees,whichever is the higher:
Provided that where such duty as determined under sub-section (8) or section 28 and the interestpayable thereon under section 28AA is paid within thirty days from the date of communication ofthe order of the proper officer determining such duty, the amount of penalty liable to be paid bysuch person under this section shall be twenty-five percent ofthe penalty so determined;
(iii) in the case ofany other goods, to a penalty not exceeding the value of the goods, as declaredby the exporter or the value as determined under this Act, whichever is the greater.
Section 114AA : Penalty for use of false and incorrect material.- If a person knowingly or intentionallymakes, signs or uses, or causes to be made, signed or used, any declaration, statement or document whichis false or incorrect in any material particular, in the transaction of any business for the purposes of thisAct, shall be liable to a penalty not exceeding five times the value ofgoods.
B. Foreign Trade (Development and Regulatio n) Act, 1992:
Section 11:- contravention ofprovisions ofthis act, rules, orders and Foreign Trade policy.-
No export or import shall be made by any person except in accordance with theprovisions of this Act, The rules and orders made there under and the foreign tradepolicy for the time being in force.Where any person makes or abets or attempts to make any export or import incontravention of any provision of this Act or any rules or orders made there unde. orthe foreign trade policy, he shall be liable to a penalty of not less than ten thousandrupees and not more than five times the value ofthe goods or services or technology in
2
?yz og y tt
respect of which any contravention is made or attempted to be made, whichevdr-is
C. Customs and Central Excise Duties Drawback Rules,2017;-
Rule l8 ofthe Customs and Central Excise Duties Drawback Rules,20l7 says:- Recovery of amount ofDrawback where export proceeds not realized:-
(2) If the exporrer fails to produce evidence in respect of realization of exportproceeds within the period allowed under the Foreign Exchange Management Act, 1999, orany extension ofthe said period by the Reserve Bank oflndia, the Assistant Commissioner ofcustoms or the Deputy commissioner of customs, as the case may be, shall cause notice tobe issued to the exporter for production ofevidence of realization of export proceeds within aperiod of thirty days from the date of receipt ofsuch notice and where the ixporter does notproduce such evidence within the said period of thirty days, the Assistant commissioner ofcustoms or Deputy commissioner of Customs, as the case may be, shall pass an order torecover the amount ofdrawback paid to the claimant and the exporter shall repay the amountso demanded within thirty days of the receipt of the said order:
Provided that where a part ofthe sale proceeds has been realized,the amount of drawback tobe recovered shall be the amount equal to that portion ofthe amount of drawback paid whichbears the same proportion as the portion of the sale proceeds not realized bears to the totalamount of sale proceeds-
As per Rule 3 of the customs valuation (Determination of Value of export Goods) Rules,2007 asgiven below:
3. Determinotion of the method of valuation. -(1) Subject to rule 8, the value ofexport goods shall be the transaction value.
(2) The transaction value shall be accepted even where the bttyer and seller are related, providedthat the relationship has not influenced the price.
(3) If the value cannot be determined under the provisions of sub-rule (l) and sub-rule (2),the value shall be determined by proceeding sequentially through rules 4 to 6.
8. Rejection of declared value.-
(1) ll/hen lhe proper ofrcer has reason to doubt the truth or accuracy of the value declared inrela_lion to any exporl goods, he may ask the exporter of such goods to furnish further informationincluding documents or other evidence and if, after receiving such further information, or in the absenceofa response o/such exporter, the proper officer still has reasonable doubt about the truth or accuracy ofthe value so declared, the transaction value shall be deemed to have not been determined in accordancewith sub-rule (l) of rule 3.
O At the request of an exporter, the proper oficer shall intimate the exporter in writing theground for doubting the truth or accurocy of the value declared in relation to the export goods by such
D
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more.
exporter ond provide a reasonable opportunity of be ing heard, before taking a Jinal decision under sub-rule (l).
4. Determination of export value by comparison.-
(l fhe value of the export goods shall be bosed on the transaction value of goods of likz kindand quality exported ot or about the same time to other buyers in the same deitiiation country ofimportation or in its absence another destination country of importation adjusted in accordance with theprovisions of sub-rule (2).
(2) In determining the value of export goods under sub-rule (t), the proper ofrcer shall maleesuch adjustments as appear to him reasonable, taking into consideration ihe ,"liurit yacilrt, including-
(i) difference in the dates o/ exportation,(ii) dffirence in commercial levels and quantity levels,
(iii) dffirence in composition, quality and design between the goods to beassessed and the goods with which lhey are being compared,
(iv) diference in domestic freight ond insurance charges depending on theplace of exportation.
5. Computed value method. -If the value cannot be determined under rule 4, it shall be based on a computed value, which shallinc lude the follow ing : -(a) cost ofproduction, manufacture or processing of export goods;(b) charges, if any, for the design or brand;(c) an amount towards profit.
a.
b
c
d
6. Residual method. -
21. In view ofthe foregoing Para, it appears that: -
(l) subject ro the provisions of rule 3, where the value of the exporr goods cannot bedetermined under the provisions of rules 4 and 5, the value shali be treurmined usingreasonable means consistent with the principles and general provisions of these rulesprovided that local market price of the export goods may not be the only basisfor deterniningthe value of export goods.
The exporter i.e. M/s. Galaxy International (rEc-0216924553) having address at Room No.- 21, 3,Marcus Square, Kolkata -700 007 resorted to gross overvaluation ;f the provisionally exportedgoods vide Shipping Bill Nos. 6064501, 6064514,6064515, 6064518
'& 606452; all dated
15.05.2017 and also resorted to mis-declaration of the description and quantity of the exportedgoods with sole intent to get undue excess drawback and other ixport incentives.'The impugned exported goods_i.e. 7125 pieces ofleather goods (Leather wallets 2700 pcs + cardHolders 4425 pcs), having declared FoB value of{ 56,96,6g4.25l- (Rupees Fifty six Lakh NinetySix Thousand Six Hundred Eighty Four And paise Twenty Five only should be rejected underRule 8 of the customs valuation (Determination of value olexport Goods) Rules,2007.The FoB value of { 56,96,6s4.251- should be re-determine as per finding of Market Survey as Rs.6,19,638.80 (Rupees Six Lakhs Nineteen Thousand six Hundred rhirry Eight and Eighty paise) interms of under Rule 6 customs valuation(Determination of value of export-goods) nu"tei zooz.]ft-e gxlortel rendered the impugned exported goods liable for confiscation under Section I l3(h),1 l3(i) & I I3(ia) olthe Customs Act. 1962.
ry" lt 6J t4
e. The proprietor of the M/s Galaxy Intemational (lEC-0216924553), Shri Mushtaque Ahmed & ShriHariom Mishra alias Pradip Mishra involved in the entire scheme of improperly export ofimpugned goods.
f. The proprietor of N{/s. Galaxy International (lEC-02 16924553) Shri Mushtaque Ahmedknowingly or intentionally involved in submitting fake invoices and declarations before customs.
g. The exporter i.e . IWs. Galaxy lnternational (IEC-0216924553) addressed at Room no.21,3,Marcus Lane, Kolkata-700007 and the proprietor Shri Mustaque Ahmed is liable to penalty undersection I l4(iii) & I l4AA of the customs act for knowingly and intentionally making and usingfalse declaration and documents which are false and incorrect in respect ofthe subject exports andattempted to avail undue excess drawback and other export incentives and thereby to defraudgovemment,
h. Shri Hariom Mishra connived with the Shri Mushtaq Ahmed (exporter) in facilitating clearance ofsaid 05 Shipping Bills , that violated the provisos of Customs Act, 1962 is liable to penalty undersection I l4(iii) of Customs Act, I 962.
22. Now, therefore, (i) M/s. Galaxy International, Room no.-21, 3, Marcus square, Kolkata-700 007(ii) Shri Mushtaque Ahmed (Director). 49151, Pilkhana, 3ri Bylane, Haora, Howrah- 7l1l0l (iiDShri Hariom Mishra alias Pradip Mishra of 22123, Feeder Road, Basant Vihar Colony, Sangeeta
Apanments -1, Flat No.2, Kolkata -700 056 are hereby asked to show cause in writing to the JointCommissioner of Customs (Airport & Administration), Export Group, Air Cargo'Complex,NSCBI Airport, Kolkata- 700 052, within 30 (thirty) days from the receipt of this notice as towhy:-
a. The impugned exported goods i.e. 7125 pieces of leather goods (Leather Wallets 2700 pcs + CardHolders 4425 pcs), having declared FOB value of t 56,96,684.25l- (Rupees Fifty Six Lakh NinetySix Thousand Six Hundred Eighty Four And Paise Twenty Five Only),covered under totalfive(O5)shipping bills 6064501, 6064514, 6064515,6064518 & 6064522 all dated 15.05.2017should not be rejected under Rule 8 and the re-determine value of < 6,19,638.80 (Rupees SixLakhs Nineteen Thousand Six Hundred Thirty Eight and Eighty Paise) should not be consideredas fair FOB value of the goods in terms of under Rule 6 Customs valuation(Determination ofvalue ofexport goods) Rules, 2007;
b. The impugned exported goods covered under total five(05)shipping bills 6064501, 6064514,6064515, 6064518 & 6064522 all dated 15.05.2017 should not be held liable for confiscationunder section I l3(h) , 113(D & I l3(ia) ofthe Customs Act,1962;
c. The drawback claim on the impugned goods amounting to I 4,67,1301- (Rupees four lakh sixtyseven thousand one hundred thirty only), should not be adjusted to NIL in terms of sub section75(l) of the Customs Acl, 1962 read with Rule l8 of the Customs and Central Excise DutiesDrawback Rules,2017;
d. Why penalty shall not be imposed under section 114(iii) and section 1l4AA ibid of the CustomsAct,1962 on Shri Mushtaque Ahmed addressed at 49151, Pilkhana 3rd Bylane, Howrah- 711101;
e. Why penalty shall not be imposed under section I l4(iii) ofthe Customs Act, 1962 ibid on ShriHariom Mishra alias Pradip Mishra at 22123 Feeder Road, Basant Vihar Colony, SangeetaApartments J, Flat No.2, Belghoria, Kolkata -700 056.
23. Reply to this notice should reach before the Joint Commissioner of Customs (Airport &Administration), Air Cargo Complex, NSCBI Airport, Kolkata- 700 052 within 30 days from thedate of receipt of this Notice. The written reply should be accompanied by documentaryevidences, if any, in support thereof. Where photocopies are submitted, the originals thereofshould also be submitted to the adjudicating authority for authentication.
24. The noticees should state in their written replies whether they desire to be heard in person. If noreply to this notice is received within the aforesaid period or if the noticees fail to appear at the
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personal hearing on the date and time intimated to them, the case will be decided on the basis ofavailable records and without any further reference to them.
25. This notice is issued without prejudice to any other action that may be taken against the noticeesin terms of the Customs Act or any other law for the time being in force in the ion of India. The
Department reserves its right to amend, modify or supplement this notice atof further evidence prior to the adjudication ofthe case.
Enclosures: RUD (l to 10)
(SHAIKHAMINKHAN
')r'
Joint Commissi of Customs,Export (Cargo)
Air Cargo Complex, NSCBI Airport, Kolkata-700052
@ut-Otr\e 96sssN)
@,^r-ovvab 6Sr.tr:)
on the basis
To
1. M/s. Galaxy Intemational,3 Marcus Square, Room No.21,
Kolkata -700 007. Mobile No. 98307 47525.
2. Shri Hariom Mishra (alias Pradip Mishra),S/o - Premkant Mishra, 22/23 Feeder Road,Basant Vihar Colony, Sangeeta Apartments -I,Flat No.2, Belghoria, Kolkata -700056.
3. Shri Mushtaque Ahmed, Director,49l5l, Pilkhana 3rd Bylane, Howrah -711 101.
Copy to
DESPATCHED
(e,,ooVVrelft+
L The Additional DGFT, Ministry Of Commerce & Industry Office Of The Additional DirectorGeneral Of Foreign Trade,4, Esplanade East,Kolkata-700069.
@:r"t - O V V 22gU gf tJ)
2. The Assistant Commissioner of Customs, BRC Cell, NSCBI Airport, Kolkata
t,
vf"t 1>- 'oBY SPEED POSTsr-. uo-..1(8...: . 5.!.......o,. -... 0k.."..0.tr ....?.p.?2.ACC, KOLKA'Ti\4W
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Sr.No.
DocumentsRelied Upon
Documents Sl. No.
ICopy of screenshots of shipping bills no. .
6064s01, 6064514, 6064s1 5, 6064518 &6064522 all dated 15.05.2017
RIJD-I
2 Panchnama dated 23 105/2017 RUD.2
3
Relevant copies of drawback schedule 2016- l7
and pages of
Explanatory notes for the aforementioned goods
RUD-3
4 Copy ofthe Statements of Shri MushtaqueAhmed
RUD.4
5 Panchnama dated I l/08/2017(seizure list) RUD.5
6Copy ofthe photograph of leather articles, as
recovered fromthe sealed envelope.
RUD.6
7 Copy ofthe Market Survey Report RUD-7
8 Copy of the Statements of Shri Hariom Mishra RUD-8
9Copy of letter received from M/s. IDBI Bank
Ltd. Regarding non remittance offoreignexchange in the a/c of M/s. Galaxy International
RUD-9
l0 Letter to Drawback dated 23/05/2017 RUD-IO
LIST OF RELIED UPON DOCUMENTS
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we the above-named panchas on being called upon by the oft'icers of Special InvestigationBranch, Air cargo complex, NSCBI Airport, Kolkata on strengrh of their identity cards,presented ourselves today i.e, on 23.05.2017 at about | | : 0O hours at the examination areaof the Export shed, Air Cargo comple.r of AAI. we were informed that an investigation igbeing conducted by officers of Speciar Investigation Branch, Air cargo cornprex, NscsrAirpon' Kolkata in the mauer of 05 (Five) Shipping Biils No. 606450r, 6a645'r4,60645 r 5,6064518 & 6064522 - ail dared 15.05.2017, fired by M/s caraxy Internationar, Kolkata(goods declared as Cow Leather Wallets).
The goods rvere 100 7o examined in presence of panchas, Export shed officers, SIB officersand representative of Exporter M/s Garaxy lntemationar, Kolkata. The proceedings started a1about fl:0g hours and concluded at 13: ocr hours on 23.05.2017. No damage to anyconsignment or property rvas caused by the proceeding.
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Dcscription of goods UnitDrawback
Rate
Drawbackcap per unit
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DrawbackRste
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rucksacks, handbags.shopping-bags, wallets, purseslmap-cases, cigarette{ases,tobacco- pouches, tool bags,ports bags, bottle- cases,ewellery boxes, powder-boxes,cutlery ctrses and similarcontainers, of leather or of
sh€eting 0f plastics, of textilematerials, of vulcanized fiberor of paper-board, or rvholly ormainly covered wlth such
Trunks, sult-caser, vrnitv-cases, executive-cases(including laptop bags,computer-tablet covers), brief-cas€s, school satchels,backpacks/ rucksacks.travelling bags/ Iuggages andsimilar containers
materials or rvith
ages brgs, toilet bags,
mposition leather, ofl
420201
rof tent leatherleather, of composition leather
Piece 8.2o/o 530 l.5o/o 97
42020r02 f plastic and,/or of texrilJtErial Piece 190 I .5o/o 83.6
Others Piece 5% 270 1.5% 8l
420202
Hand-bags or shopping bags,hether or not with shoulder
strap, including those withouthandle; organizer, file-folders,
otc.cases !vith closin devices42020201 ilLe ther n/boYe ralded -bahand 8.20h 360 t.s% 65.942020202 Others of leather, of composition
leather or of tent leather Piece 8.2o/o 54.942020203 Of cotton Kg 7.5% 15 20Of plastic and./or of other textile
material Piece t7 5 t.s% 37.542020299 rS Piece 7% 14s t.s% 31.1
420203Articl€s of a kind normallycarried in the pocket or in theha ndba
2020301 f leather , olcomposition leatheiof tent leather Piece 10 15% l2.E
42020302 and/or of textGmaterial
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Piece 1% 35 1.5% 7.5420204 ther articles aS-Ur\ ^.n-rl'|,.'
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42.02
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(f) Tool boxes or cascs,. not specially sh8ped qr inlenqlly fincd ro contain particular tools with orMthout thelr accessones (generally, heading 39.26 or 73.26).
(g) Scabbards or sheaths for swords, bayonets, dagger$ or simitar arms (heading 93.07).
(h) Anicles ofChapter 95 (for example, toys, games, sports requisites).
Subheading Erplatratory Notes.
Subheadings d202.11, 4202,21, 4202.3 1 and 4202.9 1
For the purposes of these-sutheadings, the expression "with outer surface of leathe/' inctudes teathcrcoated wlth I thur layer of plastrcs or synthetic rubber whicb is invisible to rhe naked eve (usuallv lestl?n 0.15 mm in thickness), io protect th'e leather surface, no account being takcn of a cUaige'in col6ur oishrne.
Subheadings 4202.31, 4202,32 and 4202.39
These subheadings cover articles of a kind uormally carried in the pocket or in the handb8q and includospectacle cases, note-cases (bill-folds), waliets, puries, key-cases, cigarette-cases, cigar-casEs, pipe-cascs8[d tobacco-pouches.
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42.02 - Trunks. suit{rses. ,1:i?^:ra etecutive.cases, brief-cas€q school setchels.spectscle cases, bin6cufu
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-
4202.11 - - With outer surface of leather or of composirion leather
4202.12 - - With outer surface of plastics or of textile materials
4202.19 - - Other
f#:*" whether or not with shoulder shap, including those without
4202.21 - - With outer surface of leather or of composition leather
4202.22 - - With outer surface of plastic sheeting orof textile materials
4202.29 - - Other
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4202.31 - - With outer surface of leather or ofcomposition leather
4202.32 - - With outer surface ofplastic sheeting or oftextile rnat€rials4202.39 - - Otber
- Ottrer :
4202-91 - - With ourcr surface of leather or of composition leather4202.92 - - With outer surface ofplastic sheeting or oftextile materials4202.99 - - Othcr
This heading covcn onry the anicles specificafly named drerein and simirar containers.These containers may be rigid or with a rigid foundation, or soft and witrrout foundation.
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Ru"D-7
Goods- (1) Leather wallets - Style : Wallet 41, Style : Wallet A2 & Style :Wallet A3.(2) Leather Cardholders - Card Holder A4, Card Holder A5 Card Holder A5.
AsperorderofADC[A&A) dtd. 11.07.2018inF.No.S121(Misc)-17/2077 SIB(AP)&egoodsunder the above mentioned shipping bills were taken for market survey and conducted on19.09.2018 without the exporter/exporter representative as tie exporter is not responding.
To ascertain the value of Leather Wallet and Leattrer Cardholders, under signed visited todifferent places/markets in Kolkata named as :-
1J M/s. Coperisg Tanner Malufacturer & Exporter of Finished Leather & Leather Goods. AL-Hayat Residency, Block "j" II nd FloorGulam filani Khan Road, Kolkata - 700039.
2) M/s. Maarc Exim, Finished Leather and Leather Goods, 143/sr, picnic Garden Road,Kolkata - 700039. and another shopkeeper named as
3J M/s. KGN Exports - Manufacturer and Exporter of Leather goods - 10, satish chandraMukhopadhyay Sarani [Cantopher Lane J, Kolkata - 7OO0i4.
We found the value ofthe subject goods are given below submitted by the shopkeepers (copiesare laced o osite Prices )) conversion rate 1 US$ INR 70.00
Average values ofthe wallets are come ro uS$ 1.8166, us$ 1.6333 AND 2.0g33.And average values ofthe Card holders are come to USg 1.05, US$ 1.0S & 1.1S.
The Market Survey Report is dury signed by sunil saLa, Examiner, srB, ACc, NscBI Airport,Kolkata -700052.
,'A{q
SURYAOiPT KUMAR SINTN
. APPRA ISER
EXAMINESIB.ACC, NSCBI RT, KOLKATA
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No
Item
Description
/STYLE N0.
Name of theShopkeeper/Prices[US$J/Uni!
Name of theShopkeeperPricesIUS$J/Ufi!
M/s. Coperise M/s. Maarc Exim M/s. KGN Exports
Wallet A1 USD 1,90 USD 1.75 USD 1.BO L.822 Wallet A2 us) 1.60 USD 1,60
usD 2.20 USD 1.95 2.084 Card Holder 44 usD 1.10 usD 1.00 USD 1.05 1.05
Card Holder A5 usD 1.10 USD 1.OO USD 1.056 Card Holder A6 usD 1.15 usD 1.10 usD 1.20 1.15
@Market Survey Report
Market Survey of the export goods (sample drawn by Shed Officers) of the Reference 05(five)S/bills nos. (1) 6064501 (2)6064574 [3J5064515 (4J 6064518 and (5) 6054522 all dtd. 15.05.20t7.
Name of theShopkeeper/Prices(US$J/Upil
Average
value ofthe goods.
1.
usD 1.70 1.633. Wallet A3 USD 2.10
5. 1.05
ACC/SllB/MISC 13212021 -Accts-O/o Pr Commr-Cus-Ap/ACC-Kolkata1 06546012021 I ACC-O/o PrCommr-Cus-AP&ACC-Kotkata
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copTanner Manllfacturer & Exporter of Fini$hed Leatlrer & Goods
AL- Hayat Residency, Block "J" ll xo Floor 44 Gulam lilani Khan Road, t(olkata-700 039Mobile: + 91 90526 84254, +91 9&1174676 E-ma : [email protected]
Dr. 79/09/20t8
Proposed value of the following articles are given below as per
our knowledge.
All above articles are made from Mathani Leather. They areall
average quality. \"Dr -lw"*d
Thanking you ^, gr',:li*vlrtYour's truly
CC)PERISE Kouwa-:
TO WHOM IT MAY CONCERN
1. WALLET ( STYLE NO - 41 ) - USD 1.90
2. WALLET ( STYLE NO - A2 )- USD 1.70
3. WALLET ( STYLE NO - A3 )- USD 2.20
4. CARD CASE ( STYLE NO - A4 ) - USD 1.10
s. CARD CASE ( STYLE NO - As ) - USD 1.10
6. CARD CASE ( STYLE NO - 46 )- USD 1.15
ACC/SllB/M ISC 13212021 -Accts-O/o Pr Commr-Cus-Ap1065460 12021 I ACC-O/o PrCommr-Cus-AP&ACC-Kolkata
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maarc extmFinished leather and Leather Goods
Works : Vill .{, Bamunia, P O. B. Chaltaba.ia Oist. - 2/a parganas (South)Office : 14315i, Picnic Garden Road, Kotk.t .700 0i9 (lndts)
Mob. : 09748633146, 08697318283e-mail : [email protected]
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Manufacturer and Exporter Of Leather Goods
Dated: 19.09.2018
TO WHOM IT MAY CONCERN
Proposed Value of the following articles are given below ;
The above articles are made of Mathani Leather,a cheap quality of the leather.Finishing of the articles and also the fabrication are not good but these areacceptable in the country like Saudia and America(from Maxican market)The price for this standard of article will always come between USS 1 to US 52
Regards,
Xot{ D(PORf,S
f.1t+ntn:,
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o$9,s
S.NO STYLE NO. PRTCES(uSs)
Conversion rate IUSS=INR 70.00
1 WALLET A1 1.80
2 WALLET 42
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Dated :04-12-2018
Ref: S 121(MISC)-17 /2017 SIB(AP)/3202 dated 24- I 0-201 8
To
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Air Cargo Complex,
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with reference to the captioned subject we wish to informed you the mentioned Shippingbills are still pending for submission even after follow up mails and leuers( attached *py ro.reference ).
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banls are addscd not to hgodlc shipping documents of caution listed ocportcrs
fieoi fod botow th lists of outstaoding shippiog bills pcrtainirg to you and submit th6 docug1@, d rhECldicstb Evoid cautior lidi'rg.
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1.f,re.rggS.!.youldte cotion listcrt. if any strippiDs lill ngcinct theo rcmaias opco for morc rl'.,i trrc!'!F h EDPMS prqvidcd no o(rttsiou is grantea 6i Ab c"&i.,y J balk / RBI. oirc oishipncc wilt bcrtosidccd for reckoniag the realization peri'od..
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6OVERNMENT OF INDIAOFFICE OF THE COMMISSIONER OF CUSTOMS
AIR CAROO COMPLEX. NSCBI AIRPORT. KOLKATA - 7OOO52
OFFICE NOTE
TOP PRIORITY
Date : 24.05.2017F.No. Sl 2 I (Miscll 7/20r7SIB(ACC)
To.
Assistant Comm issioner of Custorns.Drdaback Section,Air Cargo Complex,NSCBI Airpon. Kolkata - 52
Attn. : Shri Manish Kumar Mishr4 Appraiser (Drawuacr< section) /SC( (e U f\ D & K)Su b: cot,ered br, 05 (five Shiooins Bills No. I 606{514.
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t 5, 606.{518&6064522 (all dated 15.05.20t 7. Exoo rter : IVI/s Galaxy lnterna tional, Kol kata) - reg.
on 23.05.2017, goods covered under05 (Five) Shipping Bills No.6064501, 60645t4,6064515,6064518 & 6064522 (Bll dated l-5.05.2017) were t00% examined and Representative samples weredrarvn and sealed in presence of Export Shed oflicers, SIB officers and represenlalive ofthe Exponer M/scalaxy Intemationar, Kolkata 0EC 02 r6924553). After this, goods covered under 05 (Fivej ShippingBills Nu 6064501, 60645t4,60645 t5, 6064518 & 6064522 were given provisionai ctearance.
h is informed that the maner is under investigation ar the end ol SIB. ACC.
You are requesred not to process the drawback craim of Exporter ws caraxy Intemationar, Kolkataagainst aforesaid 05 (Five) Shipping Bills No. 6064501. 60u514.60645t5, 6064518 & 6064522 tilfurlher intimation fronr this unit.
This is for necessary action at your end please.
C ,,*H#:"",Deputy Comrnissioner of Customs,
Special Investigation Brancf!Air Cargo Compler
NSCBI Airpon. Korkata 7ooo52
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