SATENDRA VIKRAM SINGH

M/s. Jay Jalaram Saw Mill, Vatva, Ahmedabd (Appellant-1) had during the year 2009 and 2010 imported various types of Timber at Kandla and Mundra port. During investigation conducted by DRI against various importers of timber, it revealed that these importers including the appellant, had undervalued their goods and evaded the Customs duty. Evidence of under-valuation of timber was found in the copy of emails submitted by the supplier Sri Avinash Jindal. The officers recorded the statements of Sri Avinash Jindal on 05.09.2011, wherein he admitted that the import of timber made in the name of his firm M/s A. K. International and in the name of other importers had been undervalued. Sometimes, invoices are prepared on the letter head of Sri Amitabh Saboo’s company M/s. Vinayak Impex FZE, Dubai. The invoice amount is transferred through the banking channel whereas the balance amount is given through other persons to M/s. Vinayak Impex FZE, Dubai or to Bhavik Rathod in Sudan as per their instructions. The best quality sawn timber from Tanzania is about USD 850 per cubic ft. and least quality timber is of USD 300. For Sudan timber, rate varies between USD 700 (best qua