How DRI loses cases!
DRI, the premier investigating agency of the CBEC!But what after investigation? Fighting the case in courts doesn’t seem to be DRI’s cup of tea. Look at these cases:-
1. Missing Bills of Entry:
A SCN, issued to M/s. Cosmo Steel Pvt. Ltd. (March 1989) by DRIKolkata Zone for evasion of duty by mis-declaration of description, weight and value of 173 consignments imported between 1984 and 1988, was adjudicated (September 2003) by Commissioner, customs Kolkata (Port) confirming demand of Rs.2.70crore along with fine and penalty of Rs.92lakh. On appeal of the importer before CEGAT, New Delhi alleging that he had been provided only 13 bills of entry out of 173, CEGAT directed the senior departmental representative to provide all the copies of bills of entry to the importer. The department desired that the issue be addressed by the DRI while the DRI stated (June 2004) that department might provide the original bills of entry. Thus, lack of co-ordination between two authorities resulted in non submission of documents to CEGAT thereby leading to weakening of the case involving revenue implication of Rs.3.62crore. The CEGAT, New Delhi, decided the case (6 June 2006) setting aside the demands on the issue of valuation dispute in excess of duty of Rs.6.45lakh and penalty of Rupees three lakh.