M/s. Palco Recycle Exchange Limited (Appellant) filed Bill of Entry No. 7916007 dated 11.09.2012 through CHA M/s. Unique Speditorer Pvt. Limited, Gandhidham for import of 25.175MT of aluminum scrap “Terse” from M/s. RKG International FZE, UAE. The Pre-shipment Inspection Certificate (PSIC) in this case was issued by M/s. Worldwide Logistics Survey and Inspection Group and Affiliates (WLSI), New Delhi. On the basis of intelligence that WLSI, New Delhi as well as M/s. Geo Chem Middle East, Dubai were issuing PSIC without inspecting the cargo at the port of loading/ shipper’s yard, DRI searched the office premises of M/s. WLSI, New Delhi and investigated the matter. They recorded the statements dated 07.09.2012 of Shri Dinesh Aneja, Prop. of M/s. WLSI who stated that New Delhi and Sydney are the branches of M/s. WLSI, USA. He stated that DGFT vide circular dated 21.11.2005 had suspended authorisation of WLSI, Group and affiliates USA and again on 04.02.2011 authorisation of WLSI, Sydney was temporarily suspended. They found that the importer had submitted another PSIC issued by M/s. Geo Chem, Middle East, Dubai without physical inspection of the cargo at the port of loading. Statements of Shri Pramodkumar Ramanlal Agarwal, Director of the Appellant Company and statements of Shri Vishal Gupta, Vice President of M/s. Vistas Trading, New Delhi (who was indenter in this case), were recorded on the basis of which the department issued Show Cause Notice to the appellant proposing confiscation of seized 25.175MT of aluminum scrap ‘Terse’ alongwith penalty under Section 112(a) of the Customs Act, 1962. It also proposed penalty on Shri Pramodkumar Ramanlal Agarwal, (Appellant No.2) under Section 112(a) and on Shri Vishal Gupta, Vice President of M/s. Vistas Trading (Appellant No.3) under Section 112(a) and Section 114AA of the Customs Act, 1962.
