CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH – COURT NO. – IV [Arising out of Order-in-Original No. 02/RKB/CCE/NCH/2012 dated 27.02.2012 passed by the Commissioner of Central Excise (Adjudication), New Delhi]

M/s. Achiever International …Appellant Through its Partner Sh. Vineet Gupta

28, Malkaganj Road, Jawahar Nagar, Delhi - 110007 VERSUS Commissioner of Customs – Delhi II …Respondent New Customs House, IGI Airport, New Delhi WITH Customs Appeal No. 2253 of 2012 [Arising out of Order-in-Original No. 02/RKB/CCE/NCH/2012 dated 27.02.2012 passed by the Commissioner of Central Excise (Adjudication), New Delhi]

Commissioner of Customs – Delhi I …Appellant New Customs House, IGI Airport, New Delhi VERSUS Shri Vineet Gupta …Respondent Partner, M/s. Achievers International C-12, Ground Floor, Shakti Nagar Extension, Delhi - 110052 APPEARANCE:

None for the Appellant-Assessee Shri Girijesh Kumar, Authorized Representative for the Department CORAM:

HON’BLE DR. RACHNA GUPTA, MEMBER (JUDICIAL)

HON’BLE MR. P.V. SUBBA RAO, MEMBER (TECHNICAL)

DATE OF HEARING: 03.03.2025 DATE OF DECISION: 02.07.2025 FINAL ORDER No. 50973-50974/2025 DR. RACHNA GUPTA Present order disposes of two appeals arising out of one common Order-In-Original bearing No. 02/2012 dated 27.02.2012. One appeal bearing no. 248/2012 is filed by the importer and another appeal bearing no. 2253/2012 is filed by the department.

2. The relevant facts, in brief, are that Shri Vineet Gupta is a partner of M/s. Achiever International who imported goods i.e., DVDRs in the name of M/s. Achiever International and also in the names of the other IEC holders like M/s. Neeru Trading Co., Nihal Trading Co. and M/s. Ashoka Enterprises which were created and managed by Shri Vineet Gupta.

3. On the basis of intelligence reports, Directorate of Revenue Intelligence came to know that some importers were indulging in evasion of anti-dumping duty. On 21^st June, 2008, premises of three importers Viz Neeru Trading Company, Ashok Enterprises and Nihal Trading Company were searched.

4. The proprietor of M/s Neeru Trading co. could not be located initially. Investigation with the CHAs and other connected persons indicated that the documents for clearances of consignments imported in the name of M/s Neeru Trading Co. were given by Shri Vineet Gupta, partner of M/s Achiever International. Further investigation revealed that all formalities like opening of accounts in the name of M/s Neeru Trading Co., obtaining IEC code in the name of Neeru Trading Co. and imports in the name of M/s Neeru Trading Co. were done only by Shri Vineet Gupta. The proprietor of M/s Neeru Trading Co. was subsequently, produced before the DRI officers who confirmed that the entire activity in the name of M/s Neeru Trading Co. were indeed undertaken only by Shri Vineet Gupta. Goods in six containers were seized for violation of sections 7 and 11 of the Foreign Trade (Development and Regulation) Act, 1992 (FTDR Act). A show cause notice no. 50D/121/2017 dated 25.02.2009 was issued to M/s. Achievers International, its partner Vineet Gupta and Naveen Kumar sole proprietor of M/s Neeru Trading Company in respect of the goods contained in the six containers which were seized.

5. Investigations were continued into the past imports which revealed that Shri Vineet Gupta was handling the entire business of these fictitious firms. It was found that M/s. Neeru Trading (proprietor Shri Naveen Kumar), M/s. Nihal Trading (proprietor Shri Mahesh Kumar), and M/s Ashok Enterprises (proprietor Shri Deepak) in whose names goods were imported did not exist at all at the addresses given in the importer exporter codes (IEC) issued in their names. The imports were actually done by Shri Vineet Gupta in the name of these firms and he admitted this fact in his statement before the DRI. Shri Naveen Kumar the purported proprietor of M/s. Neeru Trading clarified in his statement that he was not the proprietor of that firm nor was he concerne