OFFICE OF THE COMMISSIONER OF CUSTOMS-IV (EXPORT)

AIR CARGO COMPLEX, SAHAR, ANDHERI (EAST),

MUMBAI ZONE-m, MUMBAI-400099.

. F. No. S/10-26/2024-25 ADJ(X) ACC 3n^?r^Vdl'0'(si /Date of order: 21/12/2024

olrft 351^ difksi /Date of issue: 21/12/2024

DIN: 20241279OE000000CCA6

W^lchdl/ Passed By: Mrs. SAROJ SAMAIYA

Additional Commissioner of Customs (Export), ACC, Mumbai

OIO NO: ADC/SS/133/2024-25/ADJ(X)/ACC

In the matter of Show Cause Notice No. 168/ADC/ADJ(X)/2023-24/ACC dated

31.03.2024 issued in case of M/s Westfin International Private Limited (IEC
AACCW3629G).

Order-in-Original

This copy is granted free of charge for the use of the person to whom it is issued.
oqf^f 37 PTtH 3^ firR f3^
wrti
1. Any appeal against this order lies with the Commissioner of Customs (Appeal),
Mumbai Zone-Ill, Awas Corporate Point, 5th & 6th Floor, Makhwana Lane, Andheri
Kurla Road, Behind S. M. Centre, Andheri (East), Mumbai - 400059 under Section
128 of the Customs Act, 1962 within sixty days from the date of communication of
this order.

TH 37WT w 37 3(13^
^3urfte37 3> 4HI(3{3t?f) 3, cpTuRd
TOI biSdl W HcpdHI 3[3^t cperf TH TH 37 3{3^t (TJcf)
^3 vfl ticp JI

2. The appeal should be filed in Form C.A. 1 appended to the Customs (Appeal) Rules,
1982. The appeal should be accompanied by this order or a copy thereof.
 'SftftcT ■HiTech (3fcftcT) R^h, 1982 W-f ^ij 1 ’^W ^1141 <|R^I
^nffa- W4 4? 3{T^r ^T ^'idctp ufcT I
3. The appeal should bear a court fee stamp of Rs. 2/- only as prescribed under Schedule-
I of the Court Fees Act, 1970.

'SfftlRin, 1970 drffa 47 2/-W1 44 W 4^

7^44441^41 r||RiJ|
4. Any person desirous of appealing against this decision or order shall, pending the
appeal, deposit the certain percent of duty demanded or the penalty levied therein as
per provisions of Section 129E of the Customs Act, 1962 and produce proof of such
payment along with the appeal, failing which the appeal is liable to be rejected for
non-compliance with provisions of Section 128 of the Customs Act, 1962.

c^T zn 3fTc^T 44 4^ 3ft 3ieiRrl

TM H47, TfWT 3TF4T 1962 URT 129| WW# 3MHR 4Rt 44
?TF47 44 445 4fct?TH 4T H44 441 314T 4^11 3^7 W ^IdW 44

M«HruT 47=44 4^411 ^74 4 447T 47 Tf^TT 444? 311$R-W, 1962 4RT 128
4144141 44 3144T44 4 4»-<<A 47 4 4?7 41M dTl I

xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx
xxxxxxxxxxxx
CUS/6473/?0?4-Adjn-O/o COmmr-C1Js-Exp.Zone.l||.MlJmhai

1/2535932/2024

F, No. S/l0-26/2024-25 ADJ(X) ACC

The adjudication proceeding in the oresent

Show Cause N„tice No. 463/AOCMo/x “o “X *
by the Additional r Commissioner of Customs (Export) Air Ca , r 'SSrd
Sahar, Mumbai vide F.
to as 'said SCN') issued to
AACCW3629G) havjrig address atTs? noor °?a' PriVat6 Umited
Ruby CHSL, RDP i Gorap? L f ' 'Ot N° 35' Office No Gorai
Maharashtra - 400091 (hereinafter referred tolT' ^™bai'Mumbai Suburban,
1 or -M/s. M/S WESTFIN INTERNATIONA! privaX ExPorter' or ‘Notices No.
and eight (08) others, namely Shri Arvind a TE .L*MITED' for sake of brevity)
M/s Westfin internationa! Private Limited h. "^ Sharma Director
referred to as. The Noticee No 2' for sake o^h address hereinafter
Sharma Director of M/s Westfin mt f brevity); Shri Vinod Kumar
address (hereinafter referred to as -thriWi'0 m^'^6 L'mited having same
Kailash Argade having address at B OOS^c °' h °f brevity); shri
Complex, Sanpada (West), Navi Mumbai 400 075 M h°r' RailWay
referred to as 'the Noticee No 4' for < L Maharashtra (hereinafter
Mahadev Muluk, Proprietor, M/s DRS k breVity); Shri ^"bar
005, Ground Floor Sanpada Railwav c Services hav|ng address at B-
400 075, Maharashtra^herein^fterVeferred t”*" {WeSth NaVi Mumba* -
brevity); M/s. Unique In^ "T! 5' forsake
having address at Office No 42 Neco rh 1 T firm' (CB No' n/1519)
Navi Mumbai - 400 614 Maharashtra Ground Floor, CBD Belapur
or ‘the Noticee No. 6 mr XoCuiCZ pV t0 "
Customs Broker firm (CB No ll/ifilQ/h P1 Logistics (India) Pvt Ltd,
Thacker Tower Sector 17 v ? 9 addreSS at 704-7°5, 7th Floor
(hereinafter referred to as 'the^oticee N M7U™ba' ' 400 705' Maharashtra
v. jante. M/s ATW Logistic So|Z“ k °'
Centre. Sahar Village. ?hurch Pakharii R°om No‘33' Maker
400 099, Maharashtra (hereinafter refp °d! N°' °2' Andheri (East)' Mumbai -
brevity); and shri Gautam an e n " N°”“e N°‘ 8' of
Room No. 224, Shanti Nagar, New Airport Road H°USe'
Mumbai - 400 099 Maharashtm m P- ad' Shantl Negar, Vile Parle (East),
for sake of brevity). (hereinafter referred to as 'the Noticee No. 9'

BRIEF FACTS OF THE CASE

from NCTc’Xb"? ST PUrSU8nce -formation received

LESPS6915M) vide Shipping Bill No. P^XTated^S oTfogT t"^

Narcotics Drugs & Psychotropic Substances ^eg'uiX" TcXlted6

1
CUS/6473/2024-Adjn-O/o Commr-Cus-Exp-Zone-III -Mumbai l/ZS3S332/?O24

F. No. S/l0-26/2024-25 ADJ(X) ACC

Substances) Order dated 26.03.2013 and export of the same is subject to

controls specified therein which requires the manufacturer/exporter to obtain
proper authorization from Narcotics Commissioner under the provisions of
NDPS Act, 1985. The samples of the goods covered under Shipping Bill No.
2329961 dated 23.06.2022 were sent to Central Revenues Control Laboratory
(CRCL), New Delhi for testing of any NDPS substance. CRCL, New Delhi vide
their test reports dated 18.11.2022 inter-alia stated that the said samples do
not answer positive tests for Tramadol, Morphine, THC, Cocaine,
Methamphetamine, Amphetamine, Charas & Diazepam.

2. However, based on further investigation and statements recorded in

respect of shipment under Shipping Bill No. 2329961 dated 23.06.2022 of M/s.
MAP Overseas, it was revealed that the NOC from Assistant Drug Controller
(ADC) for the said shipment was obtained on the basis of fake/bogus
documents by submitting the forged Shipping Bill Checklist, Export Invoice,
Packing List, Drug License and other required documents to the office of
Assistant Drug Controller (ADC), ACC, Sahar through a dummy E-mail ID:
sa ntoshku m a ri k456@g m.a iI . com■

3. The investigation agency, SUB (Export), ACC Mumbai issued a letter

dated 05.07.2022 to Assistant Drug Controller (ADC), ACC, Sahar, Mumbai for
providing all copies of documents submitted for ADC NOC purpose to their
office through E-mail address santoshkumarikASSOgmail.com. In response to
the same, the office of the ADC, ACC, Mumbai vide letter dated 13.07.2022
provided copies of 234 sets of documents received in their E-mail from E-mail
address of santoshkumarjk456(a)gmail.com. On the scrutiny of the said 234
sets of documents received from ADC office, it was found that the documents
like Shipping Bill Checklist, Export Invoice, Packing List, Drug License and other
required documents were forged to obtain ADC NOC fraudulently in respect of
total 22 exporters. The list of these 22 exporters included M/s Westfin
International Private Limited (IEC No. AACCW3629G).

3.1. M/s Westfin International Private Limited (hereinafter referred to as the

'Exporter') having IEC No. AACCW3629G and situated at 1st Floor, Plot No. 35,
Office No. 1, Gorai Ruby CHSL, RDP 1, Gorai-2, Borivali West, Mumbai
Suburban, Maharashtra - 400091, filed 115 Shipping Bills as per the data
retrieved from Assistant Drugs Controller by SIIB(X) officers. Out of which 96
are mentioned in Table-A below through Customs Brokers, M/s PI Logistics
(India) Pvt. Ltd. (CB No. 11/1619) and M/s Unique International (CB No.
11/1519) for clearance of pharmaceutical items. From 115 S/Bs, 08 S/Bs are
excluded because of repetition, from the remaining 107 S/Bs, on analysis from
1.5 ICES system, 96 S/Bs are found in which the export documents were
forged, signed and submitted to the office of Assistant Drugs Controller. The

2
^^^^^-Adin-O/oCommr^us-Exp-Zone-IH-Mumbai ’ '

1/2535932/2024

F. No. S/l0-26/2024-25 ADJ(X) ACC

LEO copy

TABLE - A
7I Port of 1|-------
FOB f! Drawb !
Sr Dischar [ (inr) | ack ’ Reward
S/B I (fNR) ; Benefit
j Invoice Description of 9®/ j value j IGST | Custom
I N i Claimed,
No. ! details goods Destina j of item j| on
j MEIS/RoDT Amo | s
i o.

L
tion
Couhtr
y
I in
column | I
j:’ item
in
colum
i ep
I Amount
unt j Broker
(INR) j (M/s)
(4) j (INR)
GENERAL
n {4)
GOODS
EXP/07/22- MIFABON KIT
1 23 dt (COMBIKIT OF Lagos, \ 131106
158043 j 1573 j Unique
20.05.2022 MfF™ISTONE Nigeria I 8 i .1.7044 Y(0)
6 dt Internati
200 MG
i
I 28
23.05.2 onal
MISOPROSTOL
022

i
200MCG
general—' — I
147134 ! EXPW22- GOODS
i 2
9 dt j 23 dt ; tapentadol Conakry ? 149042 j Unique
18.05.2 j 2.05.202.2 (tapentadol , Guinea -j 3 j 19376 Y(0)
j 1788
| Internati
HYDROCHLORID j 50
022 I E BP .225 MG)
| onal
.... ...... ... ['general..... ....... I
- j EXP/06/22- GOODS
3 146497 | TAPENTADOL
2 dt I 23 * Conakry j 131184
(TAPENTADOL ’ 1574 Unique
. Guinea I 3 17,054 Y(0)
18.05.2 ‘ 17.05.2022
HYDROCHLORIC ! 21 j Internati
I onal
022 BP225 MG)
"GENERAL...................
I GOODS :SUPER
ROYAL 225
(Each film
EXP/05/22- coated tablet
Freetow I
4 ■ | 23 dt
contains n. Sierra ! 282864 | Unique
! 3,677 3394
I 12.05.2022 Tapentadol Leone i
; y(o) | Internati
135207 i 3
\ Hydrochloride ) ! onal
8 dt \
125rng !
12.05.2 )
Carisoprodol B.P i
J322 J 100 mg)
117838~J' FOOD"™
EXP/04/22-
4 ’ dt |
5
05.05.2 j 23 dt. : SUPPLIMENT Lagos. J 112552 j i Unique
022 I 04.05.2022 AFROPRIME & Nigeria )5 ! 14,632 I Y(0) 1350
Internati
__ others ) 62
onal

r'
(GENERAL
955990 ) EXP^2/22- I rG,00.DS BLACK T
6 3 dt ! 23 flt DIAMOND Lagos, | Unique
(SILDENAFIL Nigeria 67590 ; 879 I Y(0) j 8110
08.04.2 I 0604-2022 j Internati
CITRATE BP 180
022 ! onal
MG)
"896194.. 1...... ......... .......... i *
GENERAL f
>
l 2
8 dt I EXP/67/21-
GOODS
T... ... -.. f.......
15.03.2 j 22 dt Lagos, 394094 i Unique
O22 j 15.03.2022 PREGABALIN BP Nigeria 6 f 51'232 Y(0) 4729
13 Internati
300 MG & others
onal
1 dt ‘f EXP/64/21-
'general —t
8 I 22 dt GOODS
22.02.2 \ 743500 Unique
| 18.02.2022 PREGABALIN BP Nigeria 9,666 j Y(0) | 892'2
022 I 0 Internati
300 MG
; 9 ■~807174~ ~EXP76372T~ ; onal
'(rFdMERA~~~n
9 dt 22 dt GOODS
Lagos.
f Nigeria
I 740500 9.627 pM I 8832 | Unique
08.02.2 _ PREGABALIN BP 1° I Internati

3 J_______ _
 I/?53S932/?O24
CUS/6473/2024-Adjn-0/o Commr-Cus-Exp-Zone-lll-Mumbai

F. No. S/10-26/2024-25 ADJ(X) ACC

’•

^'ZZj^ 7-02-2022 300 i ona^

806983|' GENERAL Unique
dt | EXP/62/21- i 2950
245846 ’ .3,196 1 Y(0)
6 GOODS Lagos, Internati
10 22 dt
PREGABALIN BP Nigeria i 1 onal
08.02.2
07.02.2022 ! J
022 300 MG
792284 GENERAL I | Unique j
EXP/61/21- | ^°40Q j 14,352 \ 132 ! Internati I
111
5 dt
22 dt
GOODS
PREGABALIN BP
Lagos,
Nigeria
j >
80
| onal
. '
02.02.2 '
01.02.2022
022 300 MG 1
792277.j’ GENERAL i Unique

I 12 9 dt: 1 22
02.02.2
022
EXP/59/21-
dt
I 01.02.2022
GOODS
PREGABALIN
300 MG
BP
Lagos,
Nigeria
368000

| 4784
\ Y(0)

i 0
■ 4416

- ----
! Internati
’ onal

792284T GENERAL j Unique I

0 dt | EXP/60/2.1- GOODS Lagos, j Internati
| 736000 | i Y(0) ! 8832
13 02.02.2 I 2.2 dt PREGABALIN BP Nigeria j onal !
022 I oi-Q2-2022 300 MG
j | 9568
!° ■4 1
GENERAL
Unique
772332 GOODS
Lagos, j Y(0) Internati
GABAPENTIN ; 909025
14 9 dt EXP/58/21- Nigeria j 1090 onal
25.01.2 22 dt CAPSULE
I 11817 82
022 22.01.2022 USP300MG
“GENERAL i
!
GOODS
i Unique
AFROFRANIL j 301730 I
Lagos. i • Internati
; Y(0)

r 765867 j
8 dt | EXP/57/21-
22.01.2 22 dt
I 2.1.01.2022
TABLETS
(CLOMIPRAMINE
HYDROCHLORID
E BP25 MG)
Nigeria I5 I
39225 i
j 3623
I 22
' onai

I
022 i
GENERAL
GOODS
ROCKET
NIGHT
Lagos,
iI 190777 I| | Unique
I Internati
|
I
760133 j Y(0)
16 I E.XP/55/21' (SILDENAFIL Nigeria I 1 'i onal
3 dt I 2289
20.01.2 j 22 dt CITRATE BP 180
! J 24801. I 31
022 ! 18.01.2022 MG) & others
i
GENERAL
GOODS
j ! Unique |
AFROFRANIL i 301730 j
Lagos, Y(0) j \ Internati i
TABLETS
l 17 768908 Nigeria 1 5 ! I | onal
2 dt EXP/57/21- (CLOMIPRAMINE i I 3623 i
24.01.2 22 dt HYDROCHLORID
[ 39225 I 22 ' I

r
I 18
022
760228
9 dt
20.01.2 j
21.01.2022

EXP/56/21-
22 dt
E BP25 MG)
GENERAL
GOODS
PREGABALIN BP
Lagos,
Nigeria
j 39034
507
| Y(0)
I
|
;
| 4684 ;
; Unique
j Internati
! onal
022 | 19.01.2022 300 MG
757187 j GENERAL I ■ Unique I
Lagos, J 415872 I Internati j
3 dt | EXP/54/21- GOODS I Y(0)
5 19 19.01.2 | 22 dt: PREGABALIN BP Nigeria i 1 | 4990
I onal |
54063 | 46
022 j 17.01.2022 300 MG
■“74T108 7 Ii P!Logistics
0 dt EXP/53/21- PREGABALIN BP Lagos,
153928 i \ Y(0) 1855 j (India)
20 11.01.2 22 dt 300 MG Nigeria
JjOOl 9 I Pvt. LtcL^
022 10.01.2022
T Tpi
741102 I 131178 I Logistics
4 dt EXP/52/21- PREGABALIN BP Lagos,
I Y(0)
21 Nigeria I 0 I 1574 (India)
11.01.2 22 dt 300 MG •
; j 17053 I ! 13 Pvt. Ltd.
022 10.01.2022
726983
5 dt ! EXP/49/21- PREGABAI.IN BP Lagos,
. i—tI 646531
r Y(0)
“PI
Logistics
22 7758 j (India)
05.01.2 j 22 dt 300 MG Nigeria
022 04.01.2022 h?3317 | 840.5 I Pvt-J4d-
TiSMT-1 EXP748/21- VIS TABLET ’ I agos'.. 1 16031 1.4 79
23 81 I Logistics
8 dt 22 dt SILDENAFIL Nigeria ; 7
! (India)
3!. 12.2 | 29.1.2.2021 CITRATE BP 180

4
CUS/6473/20?4-Adjn-0/o Commr-Cus-Exp-Zone lii-Mumbai
I/2535932/2O24

F. No. S/l0-26/2024-25 ADJ(X) ACC

'a*- ■“
LZ 021 j’’
___MG & others
I Pvt. Ltd.

I,.
6825577-^
5 dt ! EXP/47/21-
~ vis tablet""- T".. —f F.
17.12.2 I 22 dt
SILDENAFIL
CITRATE BP 180
Lagos,
i 591905 I j Y(0) Logistics
Nigeria ! 7102
021 j 17.12.2021 | (India)
MG & others
j 7695 i 8 Pvt. Ltd.
'mIfaboKT- KIT
(COMBIKIT OF
MIFEPRISTONE PI
25 635997 200 MG & Lagos', > 716457 j j Y(0) Logistics
3 dt ) EXP/43/21- Nigeria (India) I
MISOPROSTOL
29.11.2 ( 22 dt 200 MCG)1 KIT Pvt. Ltd.
021 j 25.11.2021^ 8597
= 1X5 TAB
MIFABOhT 12314
i (COMBIKIT
KIT
OF
MIFEPRISTONE I [ PI
| 26 630241 Lagos, | 100352 |
200 MG & * Y(0) Logistics
4 dt | EXP/45/21- I MISOPROSTOL Nigeria 1 4 I (India)
26.11.2 j 22 dt 200 MCG)1 KIT
Pvt. Ltd.

1
021
630044 i
| 25.11.2021 = 1X5 TAB
----- “afrofranil I j 13046 j
1204
22
1 dt j EXP/44/21- PI
< 27 TABLETS Lagos, | 291647
^.11.2 I 22 ........... dt
(CLOMIPRAMINE Nigeria j 6 I Y(0) i 3499
Logistics
(India)
021 |i 25
z: lU.2O21 HCLBP25MG)
37914 77 Pvt. Ltd.
MIFABOfT kfT
(COMBIKIT OF
MIFEPRISTONE PI
28 629997 I Lagos, i
200 MG & j 716457 j Logistics
3 dt j EXP/43/21- Nigeria j Y(0)
MISOPROSTOL (India)
26.11.2 | 22 dt
200 MCG)1 KIT
021 [ 25.11.2021 8597 j Pvt. Ltd.
= 1X5 TAB I 9314
“mIfabon”'" KIT ‘I-----
i4 i
(COMBIKIT OF
MIFEPRISTONE PI
j .29 547496 j Lagos, 133097 j
6 (j*- *
200 MG & J Y(0) Logistics
dt f EXP/41/2.1- Nigeria
MISOPROSTOL (India)
22.10.2 |
02.1.
- I 27
... L?710 2021 _ =1X5 17X8
200 MCG).l KIT
I j 1597 Pvt. Ltd.

MIFABON " KIT

J...17303 J .J......LZ_
I (COMBIKIT
MIFEPRISTONE
OF i
PI
j 30 siaoig ! Lagos,
200 MG & 665852 ’ Y(0) I Logistics
3 dt | EXP/39/21- MISOPROSTOL Nigeria
| (India) I
08.10.2 j 22 dt 200 MCG)1 KIT J 7990 | Pvt Ltd-
021 | 04.10.2021 = 1X5 TAB
---- ..-..-J, » v .... . __ . .
3656 2
215806 ( GENERAL
4 dt EXP/09/22- GOODS Lagos. Unique
; 31
16.06.2 , 23 dt PREGABALIN BP
9.21600 Y(0) Intemati
Nigeria
022 14.06.2022
1105
300 MG onal
l 11981 92
GENERAL
GOODS NIGHT
195952 j
ROCKET Lagos, •| 226108 Unique
| 32 3 dt I EXP/08/22-
i Y(0)
| (SILDENAFIL
07,06.2 f 23 dt
Cl!RAIL BP 180
Nigeria I 7 Internal
onal
022 j 03.06.2022 2713
MG) & others ! 29
I 29394 ;
492338 | vis"”1ableT~
5 dt j EXP/35/21- Pl
33 i SILDENAFIL Lagos, i
28.09.2 22 dt j Y(0) Logistics
CITRATE BP 180 Nigeria
021 J 22.09.2021 j 5001 (India)
MG J 415844 | 5382
“ MIFABON^.... KIT i ...1. .... Pvt. Ltd.
i (COMBIKIT OF
MIFEPRISTONE PI
| 34 517988 | Lagos,
200 MG & ) Y(0) Logistics
9 dt | EXP/38/2’1- Nigeria
MISOPROSTOL (India)
08.10,2 ) 22 dt 200 MCG)1 KIT Pvt. Ltd.
021 j 04,10.2021 | =1X5 TAB
I 530876
i i
| 63705
L.35 4923.54 \ EXP73772~ Ttalidon i 6901 f
.. _ 7668840
Lagos, | 8695 |Y(0) f 8026 j PI
 i/Z53S932/2O?4
CUS/6473/2024-Adjn-O/o Commr-Cus-Exp-Zone-lll-Mumbai

F. No. S/10-26/2024-25 ADJ(X) ACC

TABLETS
PARACETAMOL j Logistics
I
BP 250 MG, j (India)
Nigeria
4 dt DICLOFENAC i Pvt. Ltd.
28.09.2 22 dt SODIUM BP 2.5
t 0
021 2 3.09.2021 MG i
~TAFRODOL CAPS
120 MG PI
(TAPENTADOL Logistics
Conakry ? ? Y(0)
HYDROCHLORID ? (India)
36 492189 , Guinea ?
E BP 70 MG I Pvt. Ltd.
9 dt EXP/36/21- I 1621
28.09.2 I 22 dt CARISOPRODOL ; 1.35149 |
LLL56i 1)
| 79
021 I 23.09.2021 BP 50 MG) 18
‘“SUPER” ’'royal
225 i PI
(TAPENTADOL i Logistics
Bamako, ) I Y(0) j (India)
’ 37 479840
6 dt EXP-34/21-
HYDROCHLORID
E 125 MG
Mali i

| 110576 j
iJ 1326 | Pvt. Ltd.

23.09.2 22 dt CARISOPRODOL
! 7_____ j 14375 92
021 18.09.2021 BP 100 MG)
"^718 TABLET”^ > Pi
472264 ; Logistics
8 dt | EXP/33/21- SILDENAFIL Lagos, | : Y(0)
i 9212 i (India) |
38 20.09.2 I 22 dt CITRATE BP 180 Nigeria
J 767712 J 9980 _ .12. Pvt. Ltd. ’
MG
021 1 18'09-2031 ___ ___
r TAFRODOL CAPS
120_______ MG PI
(TAPENTADOL Monrovi j Logistics
HYDROCHLORID a,
I I Y(0) (India)
39 470245 i
9 dt EXP/32/21- E BP 70 MG Liberia j 6970 Pvt. Ltd.
20.09.2 22 dt CARISOPRODOL
BP 50 MG)
I 580893 ; 7552 I
021 13.09.2021 ..... ....... i ...... -- ---- - ----—

■460826
NERVrc7ESIc’'3OO' jj PlLogistics |I
7 dt | RP007/202 MG CAPSULE Lagos, : Y(0)
f j 7951 I (India) j
? 40 15.09.2 | 1 dt (PREGABAUN Nigeria
I 2 j Pvt. Ltd. ]
: 662605 j 86J4
021 { 10.09.2021 300MG)
I "j PI
458189 AFROFRANIL. | Logistics
EXP/31/21-TABLETS Lagos, i I Y(0)
3 dt | 2188 | (India)
41 (CLOMIPRAMINE Nigeria 182344 I -
14.09.2 22 dt I 13 • | Pvt. Ltd.
I- 021 07.09.2021 HCL BP 25 MG) 15 _
"AFROASIA NIGHT ! pi |
ROCKET Logistics |
457242 j Lagos, s Y(0) i (India) |
42 6 dt EXP/30/21- (SIDENFIL
Nigeria ■ i 1831
180 I 152592 i j Pvt. Ltd. j
14.09.2 i 22
021
dt
* 07.09.2021
CITRATE
MG) & others J.CL.. -J. 19837 [ I 10 i.. .. !
^fAFRODoT- X-
225
TAPENTADOL
Ii P!Logistics
Conakry j
HYDROCHLORID Y(0) | (India)
43 433231 , Guinea J
6 dt | EXP/25/21- E 100 MG j Pvt. Ltd.
CARIOSOPRODO
J 228165 I [ 2737
03.09.2 | 22 dt
•j
021 | 25-08.2021 L BP 125 MG
I 5 | 29662 I 98
^“MIFABON^ KIT
Pi
(COMBIKIT OF
Logistics
433247 MIFEPRISTONE Lagos,
44 I (India) |
0 dt EXP/27/21- 200 MG & Nigeria I Pvt. Ltd, |
! 7035
03.09.2 j 22 dt MISOPROSTOL
27,08.2021 200 MCG) I 586308 |7622
_021____
NERVIGESIC 300
P!
404666 " Logistics |
3 dt EXP/24/21- MG CAPSULE Lagos, ! Y(0)
45 (PREGABALIN BP Nigeria I | 485100 | 582.1 (India)
23.08.2 22 dt j Pvt. Ltd.
300MG) j 63063 !o I j 20
021 ]I 20.08.2021
405376 j EXP-23/21^ ‘ SUPER ROYAL Bamako. ) 774690 ~
| 10071 j Y(0) 9296 j PI
46 2 i Logistics
3 dt | 22 dt Mali |
225
i (India) |
23.08.2 j 19.08.2021 (TAPENTADOL ' Pvt. Ltd. I
HYDROCHLORID
021 (
E 125 MG j_____ i
6

f'
> •
i
CUS/6473/?o?.4-Adjn-0/o Commr-CustExp-Zone-lfl-Muoibai <•
I/2535932/2O24
s

F. No. S/l0-26/2024-25 ADJ(X) ACC

r CARISOPRODOL
| BP 100 MG)
F SUPER
j 225
....... ... .
ROYAL
__

(TAPENTADOL PI
47 404776
I • Bamako,
HYDROCHLORIC Logistics
9 Mali i ! Y(0)
dt l EXP-23/21- E 125 MG (India)
23.08.2 22 dt: CARISOPRODOL Pvt. Ltd.
021 I 19.08.2021 j 774690 9296
BP 100 MG)
10071 2
i ^FOOD
SUPPI.IMENT:
AFROPRIME
j (EACH SOFT
GELATIN
PI
' 48 Lagos,
CAPSULE j Y(0) Logistics
i 378274 {
CONTAINS:
Nigeria
(India)
3 dt | Pvt. Ltd.
EXP/21/21- EVENING, PRIME
11.08.2 I 22 dt ROSE OIL 1000
021 j 05.08.2021 9607
MG & others
’’GElMERAr 1_?2OAO1 j j 2
GOODS;
MIFABON KIT
49 (COMBIKIT OF Lagos,
i Pl
378364 j f MIFEPRISTONE i Logistics
Nigeria Y(0)
8 dt I EXP/20/21- j (India)
200 MG & ! Pvt. Ltd.
11.08.2 j 22 dt
MISOPROSTOL | 6687
021 j 04.08.2021 i
—. . 200 MCG) j 557326 | 7245 I 9
GENERAL' ‘ -4
GOODS:
TAFRODOL CAPS
i 120 MG
(TAPENTADOL PI
50 Conakry
HYDROCHLORIC j , Guinea | Y(0) Logistics
333335 I E BP 70 MG J (India)
6 dt ! Pvt. Ltd.
EXP/18/21. j CARISOPRODOL
23.07.2 j 22 dt | BP 50
50 MG) & ' I 176516
I. 02.1 l 17.07.2021 others
T"’............. ......... .... GENERAL L8___ | 22947
I.
2118
19
GOODS:
333278 : Pl
51 AFROFRANII. Lagos,
4 dt EXP/19/21- ? Y(0) Logistics
TABLETS Nigeria
23.07.2 22 dt (India)
(CLOMIPRAMINE
021 | 20.07.2021 ' 3343 Pvt. Ltd.
hc^BP25 MG) | 278586 3622
' ”AFRdF-RANIL^'" '“ J 0 i
2 dt j EXP/13/21- i PI
52 TABLETS Lagos,
05.07.2 j 22 dt (CLOMIPRAMINE ‘ Y(0) Logistics
Nigeria
02.1 | 02.07.2021 1 1109 (India)
HCL BP 25 MG) ’ 924490 12018 s 38 Pvt. Ltd.
MIFABON' KIT
(COMBIKIT OF 1
MIFEPRISTONE i Pl
53 159329 \ Lagos.
200 MG & | Y(0) i Logistics
8 dt j EXP/05/21- Nigeria
MISOPROSTOL (India)
i
05.05.2 [ 22 dt 200 MCG) 1 Pvt. Ltd.
021 < 6834
) 03.00.202 I KIT=1X5 TAB ( 569542 I 7404
TAFRODOL CAPS
. .... ..--- -- (
120 MG
(TAPENTADOL PI
< 54 228724 i HYDROCHLORIC
Conakry ! i Logistics
I
1 dt | EXP/10/21- . Guinea I j Y(0)
E BP 70 MG (India)
08.06.2 22 dt CARISOPRODOL Pvt. Ltd.
J 243754
021

261480 \
j 03.06.2021
i
BP 50 MG)
afroasTa
i& L31688 ! 2925
05

BLACK DIAMOND PI
I 55 0 dt | EXP/12/21- Lagos,
(SIDENAFIL Logistics
I Y(0)
23.06.2 I 22 dt. v , v-,,...
CITRATE 180
Nigeria I 197569 j j (India)
021 2370
( 16-06.2021 J MG) & others ]I 12 I 25684 j Pvt. Ltd.
81
7
 I/?53S932/2O?4
CUS76473/2024-Adjn-0/o C.ommr-Cus-Exp-Z.one-ll!-Mumbai
V

F. No, S/10-26/2024-25 ADj(X) ACC

••

’290882 j NERVIGESIC 300

j Logistics
. ... 7
8 dt I EXP/14/21- MG CAPSULE - Lagos. ’ Y(0)
1 I (India)
j 56 05.07.2 ! 22 dt PREGABALIN BP Nigeria 485760 ; 5829
021 | 02.07.2021 300MG 0 63149 Ll2- J Pvt. Ltd.
I
fs? j EXP/07/21- LYROLIN |i Ii Yf0) PI
Logistics
161833 22 dt CAPSULE
Lagos.
2 dt 03.05.2021 300MG ] (India)
Nigeria 1109
06.05.2 PERAGABALIN 1 Pvt. Ltd.
924669 i l?021\ 60 2 ___________ |
021 BP 300 MG
j FXP/06/21- MIFABON "KIT T
| 22 dt (COMBIKIT OF f Pl
162434 MIFEPRISTONE | 3615 i Logistics
1 03.05.2021 ACCRA,
7 dt j 301331 j 3917 \ Y(0) | (India)
58 200 MG &
Ghana
I 9
07.05.2 J MISOPROSTOL ! Pvt. Ltd.
021 | 200 MCG)1 KIT
= 1X5 TAB
EXP/04/21- MIFABON KIT
22 dt (COMBIKIT OF * I Pl i
158895 I| 03.05.2021 MIFEPRISTONE I 7292 | Logistics .
Lagos, i Y(0)
1 dt I 200 MG & I 607735 7901 i 8 (India) |
5.9 05.05.2 | Nigeria
MISOPROSTOL j 1 Pvt. Ltd. j
021 200 MCG)1 KIT
= 1x5TAB J
EXP/03/21- BLACK ? Y(0) | pt
! 60
131935 22 dt DIAMONID ( Logistics
Lagos,
8 dt 22.04.2021 (SIDENAFIL (India)
Nigeria 2800
23.04.2 CITRATE BP 180 Pvt. Ltd.
021 MG) j 233401 3034 ! 8
r mifabon"'” KIT ‘

979862 | EXP/
(COMBIKIT
MIFEPRISTONE
OF j
!i 6130 i* piLogistics i‘
6 dt i 130/20-21 Lagos. 6641 Y(0)
510866
61 31.03.2 dt
200 MG
MISOPROSTOL
& Nigeria
i3 . .... (India)
Pvt. Ltd.
021 31.03.2021 200 ■ MCG)1 KIT
= 1X5 TAB
MIFABON~ KIT
(COMBIKIT
MIFEPRISTONE
OF
I■ PiLogistics I|
Lagos. ? Y(0)
961583 i EXP/ 200 MG & j (India) |
62 Nigeria
8 dt | 127/20-21 MISOPROSTOL Pvt. Ltd. i
24.03.2 I dt ) 6989 j
200 MCG)1 KIT
021 | 1.9.03.2021 = 1X5 TAB
j 582466 | 7572 I S
74299 ; PI
"937677. ’|EXP/ LEMOTIL ) 0 I Logistics
6 dt I 121/20-21 (LOPERAMIDE Lagos,
i Y(0)
) 63 I (India)
15.03.2 I dt HYDROCHLORID Nigeria
| 358256 j 4657 | Pvt. Ltd.
021 03.03.2021 E BP 2 MG)
MIFABON^ | Pl
KIT
i Logistics
(COMBIKIT OF
j (India)
MIFEPRISTONE ! Pvt. Ltd.
200MG & Lagos.
s Y(0)
64 914866 | EXP/ MISOPROSTOL Nigeria
1
2 dt 122/20-21 200 MCG) 1 KT
= 1X5 TAB & i 142784 i 1713 j
05.03.2 dt
021 03.03.2021 others L2 . | 18562 j _ j 40__ J,
j____ _
TemotTl j 4287 j PI
911427 EXP/
i 1 Logistics
8 dt 121/20-21 (LOPERAMIDE Lagos, ! Y(0)
65 HYDROCHLORID Nigeria
j | (India)
04.03.2 dt
357264 ; 4644 j I Pvt. Ltd.
021 | 03.03^2021 E BP 2 MG)
” LYROIJN j Y(0) I ! pi
896405 j EXP/ CAPSULE i i Logistics
Lagos,
3 dt j 119/20-21 . 300MG (India)
Nigeria j 4665
26.02.2 j dt PERAGABALIN Pvt. Ltd.
BP 300 MG i 388800 5054 6
021 J 26.02.2021
’889278.. 1 EXP/ LEMOTIL Lagos. P^264 '4644 1 Y(0) 4287 PI
67 1 Logistics
1 dt 1.17/20-21 (LOPERAMIDE Nigeria
(India)
24.02.2 i dt_________ ■ HYDROCHLORIC __ 1
8

f
CUS/6473/2024-Adjn-O/o Commr-CusJExp-Zone-lll-Murhbai
y. V
I
• < 1/2535932/7024

F. No. S/10-26/2024-25 ADJ(X) ACC

L 021 j'20^2.2021. TT'BF2'MG)'

’mTfabon..
(COMBIKIT OF
kif
"Pvt. Ltd?
I
MIFEPRISTONE PI
I 68 889262 ! EXP/ 200MG & Lagos,
8 dt j 11.8/20-21 Nigeria j Y(0) Logistics
MISOPROSTOL (India)
24.02.2 !dt 200 MCG) 1 KIT Pvt. Ltd,
L 021 .1.20.02.2021 = 1X5 TAB i 248040 I 3225 | 2976
- » ---- —i ,. . . I.. . j 4
j MIFABON KIT
I (COMBIKIT OF
I 69 MIFEPRISTONE ' PI
809118 | EXP/ Lagos,
200MG & Logistics
4 dt j 109/20-21 Nigeria j I Y(0)
MISOPROSTOL (India)
22.01.2 | dt
200 MCG) 1 KIT Pvt. Ltd.
021 | 16.01.2021 = 1X5 TAB 6631
J 552646 f 7184. 7
I
i 70
772510 j EXP/
7 dt j 107/2020-
’’NIGHT ROCKET
(SIDENAFIL Lagos,
PI
06.01.2 | 21 dt Logistics
CITRATE 180 Nigeria 348254 i j Y(0)
021 j 05,01.2021 MG) f 4179 (India)
2 I 45273 I 03
i MIFABON^ Pvt. Ltd.
KIT
j (COMBIKIT OF
MIFEPRISTONE i PI
1 71 760863 EXP/ Lagos,
200MG & | Logistics
5 dt 104/20-21 Nigeria ! Y(0)
MISOPROSTOL (India)
31.12.2 | dt 200 MCG) 1 KIT Pvt. Ltd.
020 ] 18,12,2020
) = 1X5 TAB ! j 1773
i 147828 1922
. GALAXY" ................ - — ---------..1 —......... 9

. CAPSULE
| (CYPROHEPTADI
I NE BP 4 MG, i i
i
THIAMINE i PI
! 72 Lagos,
MONONITRATE Logistics
698619
5 dt
I
|
EXP/
96/2020-2'J
BP 2 MG,
RIBOFLAVIN
2.2
BP
MG,
Nigeria
1 (India)
Pvt. Ltd.

04.12.2 j dt PYRIDOXINE BP
020.......
020 || 25.13
2.5.1'1.2020 1,5 MG) & others j 211663 ) 2471 j LOT
..... TAFRODOL’CAPS"
: 120 MG
T
| (TAPENTADOL
! 73 637545 EXP/ Lagos, I Pl
J HYDROCHLORIC Logistics
5 dt Nigeria j Y
95/2020-21 E BP 70 MG (India)
30.11.2 . dt CARISOPRODOL ■ Pvt.' Ltd.
i 1163
020
,.J.22ik20?? ■
BP 50 MG)
., .. -----------------------------.. .......... .................................................................................................................................................... 969318 1 12601
. . ..Lal.
TAFRODOL CAPS
120 MG ■
(TAPENTADOL PI
i 74 687524 j EXP/ HYDROCHLORIC Lagos,
1 dt I 94/2020-21 Nigeria I Y Logistics
E BP 70 MG (India)
30.11.2 ? dt CARISOPRODOL | Pvt. Ltd.
020 23.11.2020 BP 50 MG) | 5510
MIFABON’ Kir
459228 i 5970
,■----------- ;----- _ 7

647987 |
COMBIKIT OF
PI
J 75 5 dt |
MIFEPRISTONE Lagos,
EXP/84/20- 200MG & Nigeria I Y Logistics
10.11.2 | 21 dt (India)
MISOPROSTOL . i 108676 I
020 | 02.11.2020 | 1304 Pvt. Ltd.
200 MCG
"’'TAFRODOL" caps' . . Il I4128 I .. n
I 120 MG

76 628658 j EXP/
(TAPENTADOL
HYDROCHLORIC
Lagos,
Y
I P!
| Logistics
2 dt j 82/2020-21 E BP 70 MG
Nigeria I (India)
I
02.11.2 f dt CARISOPRODOL Pvt. Ltd.
020 j...29-10 2020 BP 50 MG) ! 4645
I 387149 I 5033 i
F--“—
628174 | EXP/ i SUPER ROYAL Lagos. j25994rj'3379^'7Y 17
0 dt j 81/2.020-21 !I 225 Nigeria ; 3[ Log i sti c,s
9
 CUS/6473/2024-Adjn-O/o Commr-Cus-Exp-Zone-lll-Mumbai I/7535932/2O24

F. No. S/10-26/2024-25 ADJ(X) ACC

j (TAPENTADOL T
HYDROCHLORID
(India)
j E 125 MG
Pvt. Ltd.
02.11.2 dt CARISOPRODOL
020 | 28.10.2020 BP 100 MG)
SUPER ROYAL"
225 PI
606974 i EXP/ (TAPENTADOL Lagos, Logistics
78 Y
8 dt j 76/2020-21 HCL 125 MG, Nigeria (India)
I Pvt. Ltd.
23.10.2 dt CARISOPRODOL i 104914 1258
| 13639~ 97
020 14.10.2020 BP 100 MG)
L. ....SUPER"...... ROYAL ..
j PI
225
596792 EXP/ (TAPENTADOL Lacjos, Logistics
79 Y
4 dt 75/2020-21 HCL 125 MG, Nigeria (India)
19.10.2 dt CARISOPRODOL 6272 Pvt. Ltd.
j 522723 7
L 020 14.10.2020
585791 i EXP/
BP 100 MG) 6795
pi
2 dt | 70/2020-21 ORGANIC WAY Lagos, Logistics
80 I N
14.10.2 dt SANITARY PADS Nigeria (India)

020 09.09.2020 & others I 20535 0 LUT Pvt. Ltd.

SUPER
TAFRODOL
J PI
Pl
XX225
j Logistics
(TAPENTADOL Lagos. I
81 Y
542573 | EXP- HYDROCHLORID I Nigeria * (India)
4 dt | 65/2020-21 E 100 MG +j Pvt. Ltd.
25.09.2 | dt CARISOPRODOL i i 6130
020 I 09.09.2020 I 510883 6641 6
BP 12.5 MG)
mifabon'kit” Y
(COMBIKIT OF | ■ Pl.
MIFEPRISTONE j Logistics
Lagos,
688433 | 200 MG & i (India)
(India) j
Nigeria
6 clt I MISOPROSTOL
4876 Pvt. L
PVt Ltd.
“- i
01.12.2 ? EXP/91/20- 2.00MCG) 1 406381. 5282.9
020 | 21 KIT=1X5 TAB 5 6 5
MIFABON KIT Y
(COMBIKIT OF
PI
MIFEPRISTONE
Lagos, Logistics
83 687511 ( 200 MG &
Nigeria (India)
2 dt j MISOPROSTOL
Pvt. Ltd,
30.11.2 | EXP/92/20- 200MCG) 1 128764 16739. 1545
020 j 21 KIT=1X5 TAB 6.5 4 17
620077 | “Tmecphabol” Y PI
2 dt TABLETS Lagos, Logistics i
84 Nigeria 589468. \ 7073 (India) |
2.9.10.2 | EXP/ (PYRIDOXINE
020 I 79/2020-21 HCL B.P 100MG) j | 75 7663 i 6 j Pvt. Ltd.
1 TAMOL-X 225 Y <
Pl
588229 (TAPENTADOL
Lagos. Logistics
85 0 dt HCL 125MG.
Nigeria (India)
15,10.2 EXP/68A/ CARISOPRODOL 9351 j
Pvt. Ltd.
020 20-21 B.P 100MG) 779324 10131 9 i
GALAXY ’ Y
S“
CAPSULE
(CYPROHEPTADI
$ NE BP 4 MG,
PI
THIAMINE
Lagos, Logistics
I 86 MONONITRATE
Nigeria (India)
BP 2 MG,
Pvt. Ltd.
584424 RIBOFLAVIN BP
9 dt 2.2 MG,
14.10.2 EXP/ PYRIDOXINE BP
020 59/2020-21 1.5 MG) 56128.8 534 LUT
87 584409 EXP/ AFROFRANiL' Lagos, 432286'' 56'20 Y LUT PI
7 dt 58/2020-21 TABLETS Nigeria 4 Logistics
14.10.2 (CLOMIPRAMINE j (Indja)
10
 .4.^;
CUS/6473/2024*Adjn-O/o Commr-Cus-Exp-Zone-lll-Mumbai ’ f
I/2535932/2O24
v

F, No. S/l0-26/2024-25 ADJ(X) ACC

02° J ... !””HCL'BP 25 MG)”" ;±

...... 1-.... .. • ................ . —...........
.. T Pvt. Ltd.
SUPER ROYAL
Y
225
(TAPENTADOL PI
j 88 585018 | Lagos, j |
HYDROCHLORID Logistics
2 dt j Nigeria i i
E 1.25 MG i (India)
14 10.2 [ EXP/ CARISOPRODOL ! 819582. | I 9835 Pvt. Ltd.
020 ! 73/2020-21
BP 100 MG) 4 ... 1.0655
.4. 0
"TAMOL.-X12'5
552805
Y 1
(TAPENTADOL. PI
89 Lagos, |
0 dt HCL 125MG, Logistics
29.09.2 I EXP/68/20- Nigeria
CARISOPRODOL 107199 | (India)
020 ! 21 1286
_B.P 100MG) J.5 13936 40
Pvt. Ltd.
TAPRODOL CAPS '
Y
120 MG i
(TAPENTADOL PI
}90 543036 I HYDROCHLORID
Lagos, Logistics j
3 dt Nigeria .
E BP 70 MG (India)
| EXP/
25.09.2 CARISOPRODOL j 780613. i Pvt. Ltd.
020 j 67/2020-21 I I 9367 l
BP 50 MG) I 2 | 10148 i 4 )
SUPER ROYAL
Y
225
i
91 543835 j
(TAPENTADOL
HYDROCHLORID
Lagos,
I Logistics
PI

1 dt j Nigeria I
E 125 MG (India)
25.09.2 i EXP- CARISOPRODOL
020 ( 510883. J j 6130 ): Pvt. Ltd.
uzv_ JI 66/2020-21 BP 100
- MG)
1AMOL-X225
--- u. 2.. 1 6641
■“"y ~
6 i
585454 j (TAPENTADOL PI
I g2 5 dt j Lagos, ;
HCL 125MG, Logistics
14.10.2 i EXP/68/20- Nigeria )
CARISOPRODOL (India)
020 j 21 i i | 9351
B.P 100MG) j 779324 j 10131 j Pvt. Ltd.
8
TAFRODOL'CAPS....
120 MG
I . ..... ........ r...... y
(TAPENTADOL PI
| 93. 596798 | Lagos, |
HYDROCHLORID Logistics
8 dt | Nigeria I
E BP 70 MG (India)
1.9.10.2 j EXP/
CARISOPRODOL
).
101316 Pvt. Ltd.
020 j 77/2020-21 j 1215
BP 50 MG) 0.75
MIFABONW j 13171 79
- Y 1
(COMBIKIT OF
MIFEPRISTONE
Lagos, j pi
i 94 687513 j
200MG & Logistics
8 dt I Nigeria ; j (India)
MISOPROSTOL
30.11.2 I EXP/89/20- 200MCG) 1 1 Pvt. Ltd.
1629
020 I 21 KIT=1X5 TAB j 135828 [ 1766 9
t MIFABON KIT ~
Y
(COMBIKIT OF
MIFEPRISTONE I i PI
687517 I Lagos, [ j
j 95 200MG &
Nigeria j \
Logistics
I 0 dt j MISOPROSTOL (India)
30.11.2 [ EXP/90/20- 200MCG) 1 Pvt. Ltd.
020 | 21 l_77028^ |
KIT=1X5 TAB 1001 9243
1 ~ M|FABON KIT
Y
(COMBIKIT OF
MIFEPRISTONE PI
| 96 791268 | Lagos, Logistics
200MG &
4 dt I MISOPROSTOL Nigeria
1 (India)
14.01.2 1 EXP/
200MCG) 1 126185 | Pvt. Ltd.
1514
I KIT=1X5 TAB 1.9 j 16404 22 i

3.2 On jscrutiny
of the documents retrieved from office of the Assistant Drugs
Controller (ADC) (received vide ADC letter dated :13.07.2022) which were
submitted to their office for the purpose of ADC NOC iin respect of the shipping
11
 |/?S35932/2O24
CUS/6473/2024-Adjn-0/o Commr-Cus-Exp-Zone-III-Mumbai
*
F. No, S/10-26/2024-25 ADJ(X) ACC

bills (mentioned in TABLE-A above), it was found that the documents were
bearing different details than the actual details (as summarised in TABLE-A
above). The declared details as per the documents received from ADC office
are summarised as under:
TABLE -B
T~ | Rew
r i i ! i ard
i I ~ i Ben
FOB : Draw I efit
Port of | back
J (INR) I Clal
Dischar I I (INR) IGST Custo
| med
Name of I i ge/ !I of I on Amo ms
Sr MEI
S/Bill Invoice I Description j Destina i item Broker
the unt
• No. & Exporter details J of goods I tion
I item
!in. I s/
(INR) j (M/s)
N ’ 1'"’' . i in i Rodt
Date
o. (M/s.) I Countr colum :I COlU I ep
i mn
i y n (4) I Amo
t
I <4) | unt
; (INR
I ) ■-1

i (6) 5 (7) ; (8) (9) (10) j (11)

i (i | (2) (3) (4) 5 (5)
I j Leon, ‘ 3825 Y(0) LUI
'"EXP/ I AFROFRANIL | Unique
WESTFIN I 102/22-23 | TABLETS Siena
: 15804 i 2942.3 | Internat j
INTERNATIO dt I CLOMIPRAMIN Leona
\ 1 36 dt [ ional
NAL PVT. 10.05.202 j E TABLETS 25
23.05. I LTD. i
’ 2022 _______ 1 _______ — j__________ L

WESTFIN
EXP/ i
398/22-23 | LfcM0TU_
i 1855
l
; Unique
I Internal
i 14713 j Conakry, 33515 j Y(0)
INTERNATIO 5 4356 0
\ Guinea 1 ’ iona!
2 49 dt NAL PVT. 01.05.202 I TABLETS
18.05. LTD.
2022 I 2 - - -
"■ EXP/ I AFROFRANIL ; Unique
WESTFIN I 102/22-23 ‘ TABLETS | Leon,
14649 29423 | Y(0) LUT | Internal
INTERNATIO * CLOMIPRAMIN Sierra | 3825 | ional
3 72 dt I dt 2
NAL PVT. | 10.05.202 | E TABLETS 25 j Leona
18.05. LTD.
2022 J 2_____
HILSUN rI sppl
b - F i | Unique
00563/23- | j MEMPKI I 53789 j > Internat. ]
13520 FOODS AND | EMCEPHABOL | S, ’ 9 ! 6992 N 0
4 78 dt 23 dt * | ional I
DRUGS PVT. | 02.05.202 I TABLETS \ USMEM {
12.05. LTD | 2
L ! 2022
1 SPPL-
HILSUN * Unique I
i I 0025/22- MEMPHI ' 53789 j Internat
11783 FOODS AND I EMCEPHABOL | , 6992 i Y(0) 0
!s-
5 84 cit
05.05.
DRUGSPVT. | 02.04,202 |i TABLETS
LTD _________________________________________________________ ■
| USMEM I$ j ional

2022
- | ExP/ i
j Unique
' CN125/21- I EMCEPHABOL MEMPHI ! 43622 j
95599 | Y(0) LUT I Internat
REVA S, 5670
6 03 dt
08.04.
2022
PHARMA
22 dt
04.04.202
2
"EXP/
j TABLETS

^"TkFkdFRANIL
USMEM
. jLJ | ional

| Unique 1
I
| 7
89619
48 dt
WESTFIN
INTERNATIO
252/21-22
| dt
i TABLETS
| CLOMIPRAMIN
| Leon,
I Sierra
j |9423 | 3825 ) Y(0) LUT | Internal
ional
NAL PVT. I 10.03.202 E TABLETS 25 I] Leona
15.03.
LTD.
2022. i 2____ M j_______ -- —•
SPPL- Unique
HILSUN j Leon,
84199 021/21-22 LYROLIN 30671 Internat
FOODS AND \ Sierra 3987 Y(0) 0
8 81 dt dt CAPSULE 5 ional
DRUGS PVT. 10.02.202 Leona
22.02. j . _
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12
CUS/6473/2024-Adjn-O/o Commr-Cus-Exp-Zone-Hl-Mumbai
I/2535932/2O24

F, No. S/10-26/2024-25 ADJ(X) ACC

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13
 I/ZS35932/2O24
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F. No, S/10-26/2024-25 ADJ(X) ACC

I (India) j

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14

-1
 4
CUS/6473/z024-Adjn-0/o Commr-Ct.i5-Exp-Zo.ne-lll-Mumbai
I/2535932/2O24

F. No. S/l0-26/2024-25 ADJ(X) ACC

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 I/2535932/2O24
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F. No, S/10-26/2024-25 ADj(X) ACC

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CUS/6473/2024-Adjn-O/o Commr-Cus-Exp-Zone-IH-Mumbai
I/2535932/2O24

F, No. S/l0-26/2024-25 ADJ(X) ACC

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17
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*

F. No. S/10-26/2024-25 ADJ(X) ACC

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18

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CUS/6473/2024-Adjn-0/o Commr-Cus-Exp-Zpne-lll-Mumbai
I/2535932/2O24

F. No. S/10-26/2024-25 ADJ(X) ACC

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19
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CUS/6473/2024-Adjn-O/o Commr-Cus-Exp-Zone-III-Mumbai

F. No. S/l0-26/2024-25 ADJ(X) ACC

I

I fl KIT =1X5 TAB J 1...

3 3 As can be seen above in TABLE-A and TABLE-B, the export documents

which were used for obtaining ADC NOC were different from the actual export
documents corresponding to the shipments of M/s Westfin International Private
Limited The crucial details like Exporter's name, Description of goods, Invoice
details, FOB value, Destination Country, Port of Discharge, etc. were changed.

SUMMONS AND STATEMENTS:

The matter was taken up for ' • detailed investigation. Accordingly, SUB
4.
to the Exporter, Customs Brokers and the persons
(Export), ACC issued summons t-
i'nvolved in the subject matter and statements were recorded under Section 108 of
the Customs Act, 1962. They were explained their liabilities and rights under the
said provision. Having understood them, they gave their voluntary statements
and the details are as under:

4 1 Statement dated 03.04.2023 of Shri Paresh Patel, Authorised

Representative of M/s Westfin International Private Limrted was
recorded wherein, he intGr-slia stated that.
i M/s Westfin International Private Limited is a merchant exporter of
pharmaceutical products. They export Pharma products to Dubai and
other African countries like Nigeria and Ghana from 2011. Their exports
are mainly from JNPT and ACC, Sahar.
He did not have much knowledge if pharmaceuticals..
ii.
He only handled all the export related work like preparing invoice,
packing list, documents related to ADC NOC and logistics work.
He generally got orders from overseas through sales follow-up with
iv.
customers.
He only dealt with Shri Kailash Argade for Customs clearing purpose.
v.
Shri Kailash Argade takes all the freight forwarding and customs
clearing work from them. M/s Unique International and M/s PI Logistics
are their CHA. They don't have any agreement with them.
He was only in contact with Shri Kailash Argade for all the work related
vi.
to forwarding and Customs.
They might have given KYC documents and authority letter in the name
vii
of Customs Brokers as Shri Kailash Argade asks for these documents.
viii. The goods exported under said shipments were Pharmaceuticals
Products. These were purchased from M/s Aveo Pharmaceuticals Private
Limited, Mumbai. M/s Aveo Pharmaceuticals Private Limited supplied
the order along with tax-invoice, eway bill, COA, Manufacturing licence,
product permission.
ix. They had claimed Duty drawback and IGST refund under the shipping
bills. They had marked YES for rewards.

20
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F. No. S/10-26/2024-25 ADJ(X) ACC

..V-'.c-i
X. They have Drug Licence (20B and 21B), FIEO registration Certificate,
IEC and GST registration certificate.
xi. He knew about the requirement of NOC from Assistant Drug Controller
before clearance of pharmaceutical goods
xii. They had forwarded tax-invoice, COA, Manufacturing licence, product
permission, export invoice, packing list through email to Shri Kailash
Aragde for said shipping bills.
xiii. On being shown the list of 115 Shipping Bills prepared on the basis of
information shared by Assistant Drug Controller (ADC), ACC, Mumbai
and information available in ICES 1.5 System wherein the details like
name of the exporter, description of the goods, FOB value, etc were
mis-declared to the ADC for NOC in respect of 96 S/Bs, he stated that
he had no idea of the same. They had provided all the documents which
were required for taking NOC, through email to Shri Kailash Argade.

4.2 Statement dated 08.03.2023 of Shri Kailash D. Argade, Authorised

Representative of M/s DRS Cargo Services was recorded wherein he inter-
alia stated that:
i. He handled marketing for M/s DRS Cargo Services which is a freight
forwarding agency and he was working for them from last 03 years. He
brought clients for M/s DRS Cargo Services related to export of
consignments. He did not get a fixed salary by M/s DRS Cargo Services
but they paid commission for his services as per the payment of client
brought by him. He is not an employee of M/s DRS Cargo Services. He
did not have any Identity Card of M/s DRS Cargo Services. He is the
proprietor of firm M/s Saishree Global Logistics which is a freight
forwarding agency deals in export clearance for sea consignment.
ii. He used to provide clients to M/s DRS Cargo Services mainly for exports
happening through Nhava Sheva Sea because the sea freight for the
container was very high and was to be paid in advance to the Shipping
Line for booking. Due to the funding issue, he used to provide the work
to M/s DRS Cargo Services on commission basis. The shipments
exported through Air Cargo were handled by his 'firm M/s Saishree
Global Logistics only.
iii. M/s Saishree Global Logistics is only a freight forwarding firm.
iv. Shri Digambar Muluk is proprietor of M/s DRS Cargo Services. He met
Shri Digambar Muluk when he used to do marketing in the market for
another forwarder company.
v. He had taken booking of export shipments of Pharmaceuticals, dyes
chemicals and packing materials (corrugated boxes) at Air Cargo
Complex.
vi. The booking of all the exports shipments at air cargo was taken by him
in the name of his firm M/s Saishree Global Logistics.

21
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F. No. S/10-26/2024-25 ADJ(X) ACC

Vii. On being shown the list of 22 exporters for whose shipments,

documents were forged for obtaining ADC NOC fraudulently, he stated
that the exporters M/s Safrac Pharma Private Limited and M/s
Pharmalink Laboratories were not known to him. Rest 20 exporters are
his clients. They, except M/s Saachi International, are exporters of
pharma medicines to African countries. M/s Saachi International is
exporter of SO Dyes and chemicals to USA. The Customs Brokers for the
shipments of these 20 exporters were M/s Unique International and M/s
PI Logistics (India) Pvt. Ltd.
viii. He did marketing to get the export work of the said 20 exporters. The
work of some of these exporters were directly obtained by him and
some of these exporters referred other exporters to him. He had taken
complete work of freight booking and clearance. He has been in the
field of freight forwarding for many years. He handled marketing for M/s
DRS Cargo Services. He brought clients for M/s DRS Cargo Services
related to export of consignments and M/s DRS Cargo Services forward
the same to CB M/s Unique International for filing of export checklist
and clearance. They (M/s DRS Cargo Services) take door-to-door
delivery of various items like pharmaceuticals, engineering goods,
leather products, Haz/ non-haz chemicals and house hold articles etc.
ix. He used to take complete work of forwarding and clearance of
shipments of these 20 exporters. When the exporter came to him for
the first time, he took KYC documents from the exporters; he used to
verify the KYC documents and verify the address of the exporters.
When the KYC documents and address of the exporter were found in
order, he took their work. The exporters used to provide him the export
documents like export invoice, packing list, tax-invoice, manufacturing
licence, product permission, wholesaler licence, COA and GMP (if
available). He did not have CHA licence for clearance work and
therefore, the Customs clearance was handled by M/s Unique
International and M/s PI Logistics (India) Pvt. Ltd. In the beginning, the
shipments of these exporters were cleared by M/s PI Logistics (India)
Pvt. Ltd.
x. He did not know M/s PI Logistics (India) Pvt. Ltd. directly. He was
knowing one Shri Vijay Jante who worked with him in M/s Great Circle
Logistics Pvt. Ltd. Shri Vijay Jante is proprietor of freight forwarding firm
M/s ATW Logistics. Since Shri Vijay Jante was looking after work of
freight booking in Air Cargo and he (Shri Kailash Argade) was based in
Navi Mumbai with no staff, he used to give work of freight booking,
clearance and ADC NOC of the shipments pertaining to these 20
exporters. Shri Vijay Jante was directly dealing with the Customs Broker
M/s PI Logistics (India) Pvt. Ltd. He used to forward export documents,
KYC documents and authority letter in the name of CHA to Shri Vijay

22

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F. No. S/10-26/2024-25 ADJ(X) ACC

Jante through email who further forwarded these documents to M/s PI

Logistics (India) Pvt. Ltd.
xi. He knew Shri Ravindra Narhe from earlier time. Shri Ravindra Narhe is
authorised signatory of M/s Unique International in Mumbai.
xii. The exporters provided him the documents through their email to his
email ([email protected]). He was only communicating with
the exporters directly.
xiii. The exporters authorised Customs Broker M/s Unique International and
M/s PI Logistics (India) Pvt. Ltd. to handle their shipments.
xiv. On being shown the list of Shipping Bills prepared on the basis of
information shared by Assistant Drug Controller (ADC), ACC, Mumbai,
he stated that, in case of the shipments cleared through CB M/s PI
Logistics (India) Pvt. Ltd., he used to forward the export documents like
export invoice, packing list, tax-invoice, manufacturing licence, product
permission, wholesaler licence, COA and GMP (if available) to Shri Vijay
Jante and Shri Gautam Jante (was employee of M/s PI Logistics (India)
Pvt. Ltd. at that time and looked after operations). Shri Vijay Jante used
to send these documents to M/s PI Logistics (India) Pvt. Ltd. who filed
draft checklist. Thereafter, Shri Vijay Jante used to forward him the draft
checklist for exporter's approval. He used to take exporters approval
and the shipping bill was filed. Shri Vijay Jante and Shri Gautam Jante
used to obtain ADC NOC and look after all operations in air cargo.
xv. In case of shipments cleared through CB M/s Unique International, Shri
Ravindra Narhe filed draft checklists and shared with him. After taking
exporter's approval by him, Shri Ravindra Narhe filed final checklist and
shared with him. He then forwarded the final checklist and export
documents like export invoice, packing list, tax-invoice, manufacturing
licence, product permission, wholesaler licence, COA and GMP (if
available) to Shri Vijay Jante and Shri Gautam Jante for obtaining ADC
NOC, Carting and examination of goods.
xvi. His office (i.e. office of M/s DRS Cargo Services) and office of Customs
Broker M/s Unique International was in Navi Mumbai, and the volume of
shipment was very less in Air Cargo, Mumbai. Also, they (M/s DRS Cargo
Services) had very few staff. As the office of ATW Logistics is very near
to Air Cargo Complex, Mumbai and he knew Shri Vijay Jante, proprietor
of ATW Logistics for many years, so Shri Vijay Jante requested him to
give them the clearance work of clients handled by him and Customs
Broker M/s Unique International in Air Cargo. In view of the same, he
handed over the clearance work to them including ADC NOC, carting
examination and freight booking of cargo. Shri Vijay Jante, proprietor of
ATW Logistics told him to send the documents to his email id and also
to email id of Gautam Jante ([email protected]), as his brother
Shri Gautam Jante takes care of his work in his absence. Hence, he used
to forward the documents from his email id [email protected] and
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[email protected] to email [email protected] and

[email protected].
xvii. He had forwarded final checklist and export documents like export
invoice, packing list, tax-invoice, manufacturing licence, product
permission, wholesaler licence, COA and GMP (if available) in respect of
the shipments of the said 20 exporters for the purpose of ADC NOC.
xviii. Apart from export invoice, packing list, tax-invoice, manufacturing
licence, product permission, wholesaler licence, COA and GMP no other
documents were provided by the said exporters. Only, in case of
shipments of M/s Maple Cross Remedies Pv. Ltd. and M/s Navketan
Pharma Pvt. Ltd., the exporters had also provided Narcotics Import and
Export permit.
xix. Apart from export invoice, packing list, tax-invoice, manufacturing
licence, product permission, wholesaler licence, COA and GMP, no other
documents were sought by Shri Vijay Jante and Shri Gautam Jante for
clearance and ADC purpose for the shipments of said 20 exporters.
xx. Apart from export invoice, packing list, tax-invoice, manufacturing
licence, product permission, wholesaler licence, COA and GMP for
export and ADC NOC purpose for the shipments of said 20 exporters,
there were no other documentary requirements.
xxi. Since they had shortage of staff and Shri Digambar Mahadev Muluk,
Shri Ravindra Narhe and he were knowing Shri Vijay Jante, he forwarded
the documents to Shri Vijay Jante and his brother Shri Gautam Jante as
per the say of Shri Vijay Jante. Shri Ravindra Narhe had knowledge of
the same.
xxii. They used to scrutinize documents in relation to classification,
restriction/prohibition, export incentives, etc., Shri Ravindra Sopan
Narhe of Customs Broker M/s Unique International also checked the
same and filed the final checklist and generated the shipping bill no.
xxiii. He gave the work of ADC NOC to Shri Gautam Jante for the said
exporters.
xxiv. He was aware that the ADC NOC was obtained by Shri Gautam Jante for
the shipments of said 20 exporters
xxv. In respect of the shipments of said 20 exporters, sometime Shri Gautam
Jante contacted directly and sometimes via Shri Vijay Jante.
xxvi. Shri Gautam Jante used to obtain ADC NOC. He doesn't know why Shri
Gautam Jante did so. They had provided them (Shri Gautam Jante and
Shri Vijay Jante) all the exporters’ documents required for ADC NOC.
xxvii. Shri Digambar Muluk, proprietor of M/s DRS Cargo Services decided to
give work of the exporters to CB M/s Unique International as proprietor
of M/s Unique International is known to him.
xxviii. He shared nominal amount with Shri Digambar Muluk in case of
shipments handled through M/s Unique International.

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XXIX. Shri Vijay Jante handled checklist filing, carting, examination, freight
booking except ADC NOC for the shipments handled through M/s PI
Logistics (India) Pvt. Ltd. For M/s Unique International, Shri Vijay Jante
handled carting, examination, freight booking for the shipments except
checklist filing and ADC NOC. Shri Kailash Argade had given work to
Shri Vijay Jante when documents were handled through M/s PI Logistics
(India) Pvt. Ltd. and that relationship continued even in case of
shipments handled through M/s Unique International. It was known to
Shri Digambar Muluk, Shri Ravindra Narhe. Shri Kailash Argade
submitted few invoices raised by Shri Vijay Jante for shipments filed
through CB M/s Unique International and M/s PI Logistics (India) Pvt. Ltd.

4.3 Statement dated 09 02 2023 of Shri Ravindra Sopan Narhe, G-Card

Holder of M/s. Unique International was recorded, wherein, he inter-alia
stated that:
I. He is the G-Card holder and DSC holder in the Customs Broker M/s
Unique International, The CB firm was issued license at Delhi. He is
looking after import/export clearance work in JNPT and Mumbai Air
Cargo Complex. The proprietor of the firm is Shri Amir Khan who is
based in Delhi.
ii. Most of the clearance work is provided by M/s DRS Cargo Services
which is a forwarding agent. The proprietor of M/s DRS Cargo Services
Shri Digambar Mahadev Muluk and Shri Amir Khan are known to each
other.
iii. The clearance work of the said exporters mentioned in annexure-A was
provided by M/s DRS Cargo Services. The exporters came in contact
with the freight forwarder M/s DRS Cargo Services for the clearance of
their export shipments. M/s DRS Cargo Services provided the customs
clearance work to their firm M/s Unique International.
iv. On being asked if there was any written agreement or contract between
M/s Unique International and freight forwarder M/s DRS Cargo Services
for the scope of job, costing, etc; he stated that Shri Amir Khan,
proprietor of M/s Unique International and Shri Digambar Mahadev
Muluk, proprietor of M/s DRS Cargo Services were known to each other
and scope of job, costing, terms were decided mutually. M/s DRS Cargo
Services used to take end-to-end job from the exporters for a decided
amount and then gave the customs clearance work to M/s Unique
International, M/s DRS Cargo Services paid customs clearance charges
to M/s Unique International.
v. M/s DRS Cargo Services used to receive the documents like Invoice,
Packing List, COA, GMP, Pharma License wherever M/s Westfin
International Private Limitedicable, etc from the exporters. The said
documents were shared with M/s Unique International through email (to
ilI101215^grnaH.com) by one Shri Digambar Mahadev Muluk of M/s DRS
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Cargo Services. Based on the said export documents, they filed the
Shipping Bill checklist and shared with M/s DRS Cargo Services for
exporter's confirmation. After receiving exporter's confirmation, they
used to file Shipping Bill in ICEGATE system. Then, their staff handled
the carting and further procedures of export clearance work.
vi. He had received the KYC documents and authority letter from the
exporters through M/s DRS Cargo Services.
vii. The exporters were in contact with M/s DRS Cargo Services and
therefore, they contacted one Shri' Digambar Mahadev Muluk of M/s
DRS Cargo Services for any documents, clarifications, etc. Shri
Digambar Muluk used to contact the exporters and then revert to them.
viii. They used to check the export documents like Custom Invoice, Packing
List, COA, GMP, etc which were required for export of pharma items.
They checked if the export item was prohibited/restricted as per ADC
and NDPS.
ix. On being shown the list of Shipping Bills prepared on the basis of
information shared by Assistant Drug Controller (ADC), ACC, Mumbai;
he stated that as their firm M/s Unique International had more volume
of clearance work in JNPT, he and his staff used to attend the clearance
work in JNPT. Due to less work (1-2 shipping bills a week) in Cargo, one
staff used to visit ACC for carting, examination, etc. Due to shortage of
staff, Shri Kailash Aragade of M/s DRS Cargo Services gave the work of
ADC NOC to one Shri Gautam Jante.
x. On being asked that when the exporters had authorised their firm for
their export clearance work, how the work of ADC NOC was looked after
by other person; he stated that due to less work and shortage of staff,
the ADC NOC work was handled by Shri Kailash Aragade of M/s DRS
Cargo Services through Shri Gautam Jante.
xi. Shri Gautam Jante used to work for other firm and as per request of Shri
Kailash Aragade, Shri Gautam Jante handled the consignments for the
exporters mentioned in Annexure-A.
xii. He had not sent any mail to ADC office for NOC of the items related to
the subject Shipping Bills of the exporters mentioned in Annexure-A.
Shri Kailash Aragade of M/s DRS Cargo Services gave the work of ADC
NOC to one Shri Gautam Jante.
xiii. They filed the documents and they verified correctness of the
classification declared by exporter, export incentive claimed by the
exporter, restriction or prohibitions.
xiv. They checked all the Tax Invoice of the shipments but these are not
readily available with them.
xv. It was informed by Shri Kailash Aragade that subject items covered
under the list of Shipping Bills prepared on the basis of information
shared by Assistant Drug Controller (ADC), ACC, Mumbai do not attract
Authorisation/NOC from any agency. Only ADC NOC is required.
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XVI.i. The exporters had forwarded all documents namely there is and
manufacturer's drug license, product permission of the said product,
COA of the said product, purchase invoice, GMP, At present, he does
not have the said documents.
xvii. They had handed over the work to Shri Kailash Argade of M/s DRS
Cargo Services for clearance related work including procurement of
ADC NOC on the basis of mutual trust and understanding.
4 4 r
Statement dated 09.02.2023 of Shri Digambar Mahadev Muluk,
Proprietor, M/s. DRS Cargo Services, was recorded, wherein, he inter-alia
stated that:
i. He is the proprietor of M/s DRS Cargo Services which deals in Freight
Forwarding and Clearing.
They get work of import and export both, directly as he had been in this
industry for 25 years and through marketing executive. They take door-
to-door delivery of various items like pharmaceuticals, engineering
goods, leather products, etc.
iii. Shri Kailash Argade is marketing executive of their firm. He sources
clients from the market for their firm and works on commission basis.
iv. On being asked why did they undertake customs clearance work when
their firm doesn't have any Customs Broker License; he stated that as
per industry practice, their job is to undertake door-to-door delivery of
export/import goods which also involves customs clearance work. They
outsource the customs clearance job to Customs Broker which is M/s
Unique International in their case.
v . Whenever they received the job of a particular exporter, they asked for
KYC documents, authority letter in name of CHA, Invoice, Packing List,
previous shipping bill of same item and other required documents. The
exporter provided the documents through email as well as hard copy.
They checked the prohibition/restriction on the export goods through
various media like google, friends, etc. They generated job on ONS
Software on the basis of information given by the exporter. They then
shared the generated job with exporter for confirmation on Drawback,
RODTEP, HSN Code, Invoice No., Description, consignee, etc..After
confirmation, they sent job file along with ail the documents to the CHA
through email and through hard copy for filing of Shipping Bill.
Sometimes, the CHA himself filed the job file. They as well as verified
the KYC of client.
vi. He knew that ADC NOC is required for export of pharmaceuticals items.
The work of taking ADC NOC is job of CHA.
vii. On being shown the list of Shipping Bills prepared on the basis of
information shared by Assistant Drug Controller (ADC), ACC, Mumbai
and information available in ICES 1.5 System wherein the name of the
exporter, description of the goods etc were mis-declared to the ADC for
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NOC he stated that the job of taking ADC NOC is of CHA. However, they
and CHA help each other in handling the shipment as the firms are
small and have less staff. As the CHA firm had very less volume of work
in Air Cargo and their office was situated in Navi Mumbai. Due to less
staff, they used to help each other in handling the shipments in Air

vlii. Shr^Kallash Argade used to look after the work of ADC HOC for export
shipments of CHA M/s Unique International in Air Cargo. Shn Kailash
Arqade used to forward the export documents like Invoice, Packing List
and other required documents, as submitted by the exporter, to one
Shri Gautam Jante through email.
On being asked why did they undertook the work of ADC NOC for the
ix.
subject Shipping Bills when it was responsibility of CHA M/s Unique
international he stated that the clients were sourced through their firm
and whole work was taken by their firm. They and the CHA firm helped
each other to complete the work. As their staff Shri Kailash Agrade
knew Shri Gautam Jante who used to work in Cargo, Shn Kailash Agrade
helped the CHA by taking help of Shri Gautam Jante.
x. They provided Shri Gautam Jante, all the documents as was provided by
exporters for ADC NOC purpose.

Statement dated 09.02.2023 of Shri Ajitkumar T Nair G-P/^. Card

4.5 Statement dated 09.02.2023- Logistics (India) Pvt. Ltd. (CB No. 11/1619),
Holder of CB firm, M/s P.l. I
i___ - - , wherein, he inter-alia stated that:
was recorded,
Mostly 50% of work they got from their own direct marketing and other
50% work through freight forwarders.
On being shown the list of Shipping Bills prepared on the basis of
ii.-
information shared by Assistant Drug Controller (ADC), ACC, Mumbai
and information available in ICES 1.5 System wherein the name of the
exporter, description of the goods, etc were mis-declared to the ADC for
NOC; he stated that the customs clearance of shipping bills in the said
list were provided to them by freight forwarder M/s ATW Logistics. As
per their Quotation letter dated 08.07.2020 with M/s ATW Logistics, the
job of ADC NOC was in the scope of freight forwarder M/s ATW Logistics.
iii. One of their earlier staff Shri Gautam Jante introduced the client Shri
Vijay Jante (his brother) of M/s ATW Logistic Solutions who was Freight
Forwarder and had given job for export clearance, mostly Pharma
products.
iv. Shri Gautam Jante was handling Exporter Customs clearance i.e. carting
of cargo at ACC, Mumbai, Goods examination, LEO and handing over
the cargo to Airline in their company M/s. P.l. Logistics (India) Pvt. Ltd.
v. He was handling Export business of his firm therefore, he was filing all
the exports documents on behalf of the exporters by his firm M/s. P.l.
Logistics (India) Pvt. Ltd. They received the documents like Invoice and
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packing list, Value declaration, appendix etc from the freight forwarder
M/s ATW Logistics through emails to create checklist. Thereafter they
used to verify all documents in order and send checklist to freight
forwarder M/s ATW Logistics to get his (M/s ATW Logistics) approval.
Once, the forwarder used to give approval after taking exporters
approval, after that they used to file S/B No through ICEGATE.
Vi. On being asked if they have any idea about the procedures adopted by
M/s ATW Logistics for getting ADC NOC, he stated that M/s ATW
Logistics used to take care of ADC NOC for the export shipments
pertaining to the clients.
vii. On being asked if they were authorised by the exporters for handling
export shipments, he stated that they were given KYC documents and
authority letter in their name for Customs clearance only by the
exporters through M/s ATW Logistics.
viii. On being asked why the work of ADC NOC was looked after by freight
forwarder when the exporters had authorized their firm for Customs
clearance and M/s PI Logistics India Pvt. Ltd. being licensed Customs
Broker, was not the work of ADC NOC fell under the scope of their
responsibility as CHA; he stated that the customs clearance of export
shipments were given to them by M/s ATW Logistics. The exporters
were in contact with M/s ATW Logistics only. The quotation for ADC NOC
given by them was not agreed by Shri Vijay Jante of M/s ATW Logistics
and they were only given work of Customs Clearance excluding ADC
NOC. The exporters might have authorised M/s ATW Logistics for ADC
NOC work.
ix. They checked CTH as per the description, CCR instructions, export
incentives, restrictions/prohibitions, etc.
x. The payment of said clearance work was made by M/s ATW Logistics in
their bank a/c.
xi. Due to Covid-19 season, they missed to verify the addresses of the
exporters mentioned in Annexure-A physically. But, KYC documents
verified.
xii. As the exporter was given 30 days of time to pay IGST, they did not
check whether the said exporters have paid local GST.
xiii. They checked for restrictions/prohibitions and requirements of
supporting documents like NOC etc.
xiv. The freight forwarder M/s ATW Logistics on behalf of the exporters had
forwarded all documents namely manufacturer's drug license, product
permission of the said product, COA of the said product, purchase
invoice, GMP, Invoice, Packing List, Forms, etc.
xv. As the work was given to them by the forwarder M/s ATW Logistics, they
were not in direct contact with the exporters. However, they tried to
fulfil all the requirements as per Customs Act, 1962 and CBLR, 2018
from the exporters through M/s ATW Logistics.
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4.6 Statement dated 09.03 2023 of Shri Vijay V. Jante, Proprietor of

M/s. ATW Logistic Solutions, was recorded, wherein, he inter-alia stated
that:
His company M/s. ATW Logistics Solutions, is purely looking in freight
forwarding area. His company handled by himself only. He doesn't have
any other staff. His company’s turnover is approx Rs.50 Lakhs per
annum.
ii. On being asked that in cases of the exporters mentioned in Annexure-A
of the statement, the CB M/s. P.l. Logistics (India) Pvt. Ltd. in his
statement informed that work of export of Pharma products of these
exporters have been offered by his company M/s. ATW Logistics
Solutions to M/s. P.l. Logistics (India) Pvt. Ltd. for export purpose; he
stated that he had given the job of export of Pharma products to CB
M/s. P.l. Logistics (India) Pvt. Ltd.
iii. On being asked that Shri Ajitkumar T. Nair, CB M/s. P.l. Logistics (India)
Pvt. Ltd. in his statement stated that all the NOC of Pharma products
was obtained by Vijay Jante, he stated that one of his friend Shri Kailash
D. Argade staff of M/s. Saishree Global Logistics, had offered him a job
of export of Pharma products. He had requested Shri Kailash Argade to
provide him some Freight Forwarders job and thereafter on his request
Shri Kailash D. Argade had offered him work of export of Pharma
products from ACC, Mumbai. While offering him job, Shri Kailash D.
Argade told him that ADC NOC for export of Pharma Products would be
looked after by him (Shri Kailash D. Argade) and Shri Gautam V. Jante
who was then a staff of M/s. P.l. Logistics (India) Pvt. Ltd. Shri Vijay
Jante was looking after booking of Air lines and for the Customs ’
clearance Shri Vijay Jante gave job to M/s. P.l. Logistics (India) Pvt. Ltd.
Earlier Shri Vijay Jante and Shri Kailash D. Argade was working in the
same company i.e M/s. Great Circle Logistic Pvt. Ltd. and therefore
know each other.
iv. He did not have any official agreement with M/s. Saishree Global
Logistics. They were working on verbal terms.
v. He did not have any official agreement with M/s. P.l. Logistics (India)
Pvt. Ltd. He had copy of quotation dated 08.07.2020 of M/s. P.l.
Logistics (India) Pvt. Ltd. wherein it was stated that all other supporting
activities i.e. ADC NOC, COO or P-Q NOC, A-Q NOC, NDPS etc. under
scope of M/s. ATW Logistics.
vi. On being asked that if all other supporting activities i.e. ADC NOC, COO
or P-Q NOC, A-Q NOC, NDPS etc. were under scope of M/s. ATW
Logistics, then how did he manage to obtain requisite NOCs from other
agencies, he stated that Shri Kailash D. Argade of M/s. Saishree Global
Logistics, had offered him a job of export of Pharma products and while
offering him job of export consignments through ACC, Mumbai, Shri
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Kailash D. Argade told Shri Vijay'Jante that ADC NOC for export of
Pharma Products would be looked after by Shri Kailash Argade and Shri
Gautam V. Jante who was then a staff of M/s. P.l. Logistics (India) Pvt.
Ltd.
vii. He introduced Shri Gautam Jante to Shri Kailash Argade who mutually
decided that Shri Gautam Jante would obtain ADC NOC. It was not
known to CB M/s P.l Logistics that Shri Gautam Jante, their then
employee was obtaining ADC NOC in personal capacity.
viii. Shri Kailash Argade directly paid Shri Gautam Jante for ADC NOC work.
ix. Shri Kailash Argade paid Shri Vijay Jante through M/s Saishree Global
Logistics for customs clearance and freight booking charges excluding
ADC NOC charges.
x On being shown the list of Shipping Bills prepared on the basis of
information shared by Assistant Drug Controller (ADC), ACC, Mumbai
and information available in ICES 1.5 System wherein the crucial
information like the name of the exporter, description of the goods,
Invoice No., FOB Value, Destination country, etc were mis-declared to
the ADC for NOC, he stated that he was not aware of the same.
xi. He did not have any idea what and how Shri Gautam Jante did for
obtaining ADC NOC.
xii. On being shown the list of exporters mentioned in annexure A, he
stated that he had handled the consignments of 20 exporters out of 22
exporters with M/s. P.L Logistics (India) Pvt. Ltd except M/s Pharmalink
Laboratories and M/s Safrac Pharma Pvt. Ltd. These 20 exporters' work
was given to him by Shri Kailash Argade.
xiii. Regarding the handling of shipments of Pharma Products at Sahar Air
Cargo Complex, Shri Vijay Jante was getting the documents from Shri
Kailash D. Argade of M/s. Saishree Global Logistics (through email
[email protected]) for booking and clearance purpose. After
that Shri Vijay Jante used to send mail to M/s. P I Logistics (India) Pvt.
Ltd. at their mail id [email protected] for clearance purpose.
Thereafter M/s PI Logistics (India) Pvt. Ltd. prepared the checklist and
after getting approval by Shri Kailash D. Argade, M/s. P I Logistics
(India) Pvt. Ltd. used to file the Shipping Bill. Shri Vijay Jante stated that
he and M/s. P I Logistics (India) Pvt. Ltd were not involved in any ADC
formalities. All ADC work was done by Shri Kailash D. Argade and Shri
Gautam V. Jante. M/s. ATW Logistics Solutions was following with Shri
Kailash D. Argade for booking purpose only
xiv. He did not have KYC of any exporters provided by Shri Kailash D
Argade of M/s. Saishree Global Logistics.
XV. Shri Kailash D. Argade provided KYC of exporters to M/s. P I Logistics
(India) Pvt. Ltd. through mail wherein he was in loop.
XVI.i. He did not verify address of exporters provided by Shri Kailash D.
Argade of M/s. Saishree Global Logistics as his job was of booking only.
31
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4.7 Statement dated 09.03.2023 of Shri Gautam V. Jante, was recorded

wherein he inter-alia stated that: .
He was working at M/s Professional Impex until 2020. During Covid-19,
L
he was removed from the company and thereafter he got a job on
16/05/2022 as a custom clerk having H-category Customs Card at CHA
firm M/s Guruashish Logistics (CHA No. 11/1657). He handled both
export and import clearances at M/s Guruashish Logistics. Presently, He
is working asJNPT Courier dispatch executive.
He knows Shri Kailash Argade. He is the proprietor of M/s Saishree
ii.
Global Logistics which is a freight forwarding firm. His brother Shri Vijay
Jante introduced him to Shri Kailash Argade when he was working at M/s
Professional Impex.
He was a H-Card holder in M/s Professional Impex. He was handling
Hi.
cargo clearance and delivery, etc in import and export shed.
On being shown the list of 22 exporters mentioned in Annexure-A, he
iv.
stated that he had handled export shipments of the parties mentioned
in the list They export pharma items. Initially for few exporters, the
CHA was M/s PI Logistics India Pvt Ltd and after that shipments of these
exporters were cleared through CHA M/s Unique International.
On being asked if he was authorised by the exporters or their CHA M/s
v.
PI Logistics India Pvt Ltd and M/s Unique International, he stated that
M/s PI Logistics India Pvt Ltd got the work of clearance of export
shipments of some of these exporters from Shri Kailash Argade. Shn
Vijay jante introduced Shri Kailash Argade to Shri Ajit Nair, Manager of
M/s PI Logistics India Pvt Ltd. M/s Professional Impex and M/s PI
Logistics India Pvt Ltd are sister companies, he attended clearance work
of shipping bills filed by M/s PI Logistics India Pvt Ltd also along with
their employee. He attended clearance work of shipments of the
exporters whose work was given by Shri Kailash Argade. Later on he left
the company M/s Professional Impex in Dec 2021, Shri Kailash Argade
started clearing shipping bills of said exporters through the licence of
M/s Unique International. Shri Kailash Argade gave work of these

exporters. never interacted with them.

i.
VI. He did not know any of the exporters and
He only communicated with ----- Kailash Argade for the shipments of
— Shri
these exporters. .
He used to do carting, examination, ADC NOC and clearance of the
vii.
oTbeing^shown the^sTtemeTdated 30.07.2022 and 09.02.2023 of
viii.
Shri AiitkumarT. Nair, CB M/s. P.l. Logistics (India) Pvt. Ltd. wherein Shri
Aiitkumar Nair stated that M/s P.l. Logistics (India) Pvt. Ltd. was only
looking after clearance work and ADC NOC was not part of their
quotation for the export shipments of the said exporters handled by
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’’--eV ’’f ’

them, he stated that he had taken'ADC NOC for the said shipments as
he was given this work by Shri Kailash Argade who offered him money
for his services and due to his very poor financial condition, he agreed
to do the same.
ix. It was not known to CHA firm M/s PI Logistics India Pvt Ltd that he was
taking ADC NOC for the shipments of the said exporters whose shipping
bill was filed through M/s PI Logistics India Pvt Ltd licence. He took the
work of ADC NOC from Shri Kailash Argade who used to pay him for the
same.
x. He used to come for clearance purpose on the basis of one-day pass to
attend the clearance work of the said exporters when their shipping bill
was filed through M/s Unique International.
xi. For the export shipments filed through M/s PI Logistics India Pvt Ltd,
Shri Kailash Argade forwarded the export documents to M/s PI Logistics
India Pvt Ltd and M/s PI Logistics India Pvt Ltd provided the same to
him. Further, the documents for ADC NOC purpose were provided to
him by Shri Kailash Argade through email of Shri Kailash Argade’s firm
M/s Saishree Global Logistics ([email protected]). For the
export shipments filed through CHA M/s Unique International, Shri
Kailash Argade used to forward all documents ■ to him
([email protected]) through email of M/s Saishree Global
Logistics ([email protected]).
xii. He used to forward the documents like checklist, export invoice,
packing list, tax invoice, wholesale licence (20/21B) from his dummy
email id (santoshkumarjk456gmail.com) to ADC office.
xiii. On being shown the list of Shipping Bills of the exporters mentioned in
Annexure-A, prepared on the basis of information shared by Assistant
Drug Controller (ADC), ACC, Mumbai and information available in ICES
1.5 System wherein it is revealed that the crucial information like the
name of the exporter, description of the goods, Invoice No., FOB Value,
Destination country, etc were mis-declared to the ADC for NOC, he
stated that during the COVID-19, the process of taking ADC NOC was
online. The documents were sent through email to ADC office and ADC
NOC for shipments was released in the form of sheet containing details
of shipping bill no., date and CHA name. Therefore, he edited soft copy
of export documents and submitted the same for ADC NOC purpose
xiv. On being asked about the purpose of mis-declaring these details for
getting ADC NOC, he stated that there were some country-specific
documentary requirements (like QCS certificate) also other
requirements like Tax-invoice, wholesale licence (20/21B), etc which
were mandatory for the ADC NOC purpose. Some of these documents
were not available at the time of export. Therefore, he had to modify
the documents to get the ADC NOC. Sometimes, the documents were
complete and genuine, but he edited details to make sure that the
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process looked consistent and regular. Also, in some cases where

documents were yet to be received, he used this method to save time
and do work quickly.
XV. He asked for the requisite document(s) (which were not available) from
Shri Kailash Argade and Shri Kailash Argade already knew that these
documents were not available. Shri Kailash Argade would tell him to
manage somehow to get ADC NOC and offered Rs. 3,500/- for these
shipments. Whereas Shri Kailash Argade used to give him Rs. 500/- for
ADC NOC purpose for the shipments with all required documents.
xvi. He didn't know whether the exporters were aware about the lack of
documents which were required for ADC NOC purpose. However, Shri
Kailash Argade was aware about the same. He had informed Shri
Kailash Argade also about the same but Shri Kailash Argade asked him
to manage somehow.
xvii. He was not in contact with any exporter directly.
xviii. He didn't know why multiple shipping bills were filed for single
invoice/shipment in case of a few exporters like M/s Shreeji Impex
(Shipping Bill No. 9621773/24.03.2021 and 9664862/26.03.2021), M/s
Aaron Healthcare & Export Pvt. Ltd. (Shipping Bill No.
5857473/08.1T.2021 and 6134664/20.11.2021), M/s Truebliss
International (Shipping Bill No. 1311519/11.05.2022 and
1352750/12.05.2022), M/s Reva Pharma (Shipping Bill No.
9168007/06.03.2021 and 9376716/15.03.2021), etc.
xix. He only changed details for those shipments where some required
document was not available. He had obtained ADC NOC in a genuine
manner for the shipments where all the required documents were
available. He did this as he was in need for money due to poor financial
condition.

5. The Exporter vide letter dated 16.02.2023 submitted copy of BRCs

related to goods exported.

6. SUB (Export) issued letter dated 13.03.2023 to the Assistant Drug

Controller (ADC), ACC, Sahar for providing details of documentary
requirements for obtaining ADC NOC in respect of shipments exported by
manufacturers and merchant exporters. Vide their letter
ADC/AC/l-E/Customs/028/125 dated 20.03.2023, the office of the ADC informed .
that their office accords NOC for export of drugs as per the provisions of Drugs
& Cosmetics Act, 1940 and rules thereunder and Guidance document issued
by Office of CDSCO. The exporter needs to submit documents including
Shipping Bill/checklist, Tax invoice/Purchase Bill, Export Invoice and other
relevant documents to their office for obtaining NOC. Also, for country of
destination specific to Nigeria, as per DCGI Circular No. 17-7/2004-DC dt
*

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05.09.2005, Clean Report of Inspection and 'Analysis (CRIA) should be obtained

by exporter from M/s QCS.

7- BELEVANT PROVISIONS OF LAW M/S WESTFIN INTERNATIONAL

PRIVATE LIMITEDICABLE IN THIS CASE:
The relevant provisions of the las as M/s Westfin International Private
Limitedicable in the case are as follows:
A. Section 2(33) of Customs Act, 1962 :- "prohibited goods" means
any goods the import or export of which is subject to any prohibition
under this Act or any other law for the time being in force but does not
include any such goods in respect of which the conditions subject to
which the goods are permitted to be imported or exported have been
complied with;

B. Section 11H of the Customs Act, 1962:

(a) "illegal export" means the export of any goods in contravention of
the provisions of this Act or any other law for the time being in force.

C. Section 50 of the Custom Act, 1962 Section 50 (2) The exporter

of any goods, while presenting a shipping bill or bill of export, shall
make and subscribe to a declaration as to the truth of its contents.
Section 50 (3) The exporter who presents a shipping bill or bill of
export under this section shall ensure the following, namely:
(a) the accuracy and completeness of the information given therein;
(b) the authenticity and validity of any document supporting it; and
(c) compliance with the restrictions and prohibition, if any relating to
the goods under this act or under any other law for the time being
in force.

D. Section 75 of the Customs Act, 1962: Drawback on imported

materials used in the manufacture of goods which are exported. - (1)
Where it appears to the Central Government that in respect of goods of
any class or description manufactured, processed or on which any
operation has been carried out in India being goods which have been
entered for export and in respect of which an order permitting the
clearance and loading thereof for exportation has been made under
section 51 by the proper officer, or being goods entered for export by
post under section 82 and in respect of which an order permitting
clearance for exportation has been made by the proper officer, a
drawback should be allowed of duties of customs chargeable under this
Act on any imported materials of a class or description used in the
manufacture or processing of such goods or carrying out any operation
on such goods, the Central Government may, by notification in the

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Official Gazette direct that drawback shall be allowed in respect of such

goods in accordance with, and subject to, the rules made under sub­

section (2):

E. Section 75A (2) of the Customs Act, 1962: Where any drawback
has been paid to the claimant erroneously or it becomes otherwise
recoverable under this Act or the rules made thereunder the claimant
shall, within a period of two months from the date of demand, pay in
addition to the said amount of drawback, interest at the rate fixed
under section 28AA and the amount of interest shall be calculated for
the period beginning from the date of payment of such drawback to the
claimant till the date of recovery of such drawback.

(d} of Customs Act, 1962: "any goods attempted to be

F. Section 113
brought within the limits of any customs area for the
exported or
being exported, contrary to any prohibition imposed by or
purpose of I
under this Act or any other law for the time being in force".

G.Section 113 (i) of the Customs Act, 1962: Confiscation of goods

attempted to be improperly exported, etc. - The following export goods
shall be liable to confiscation- 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.

H.Section 113(ia) of the Customs Act, 1962: "any goods entered for
exportation under a claim for drawback which do not correspond in any
material particular with any information furnished by the exporter or
manufacturer under this Act in relation to the fixation of rate of
drawback under section 75.”

I. Section 114(i) of Customs Act, 1962: "in the case of goods in

respect of which any prohibition L . force under this Act or any other
is in
■t
law for the time being in force, to a penalty not exceeding three times
the value of the goods as declared by the exporter or the value as
determined under this Act, whichever is the greater".

J. Section 114 (iii) of the customs Act, 1962: in the case of any other
goods, to a penalty not exceeding the value of the goods, as declared
by the exporter or the value as determined under this Act, whichever is
the greater.

K. Section 114AA of the Customs Act, 1962: Penalty for use of false
and incorrect material - if a person knowingly or intentionally makes,
signs or uses, or causes to be made, signed or used, any declaration,
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statement or documents which is false or incorrect in any material

particular, in the transaction of any business for the purpose of this Act,
shall be liable to a penalty not exceeding five times of the value of
goods.

L. Section 117 of the Customs Act, 1962:Any person who contravenes

any provision of this Act or abets any such contravention or who fails to
comply with any provision of this Act with which it was his duty to
comply, where no express penalty is elsewhere provided for such
contravention or failure, shall be liable to a penalty not exceeding [four
lakh rupees].

M.Rule 17 of Customs & Central Excise Duties and Drawback

Rules, 2017: Repayment of erroneous or excess payment of drawback
and interest. - Where an amount of drawback and interest, if any, has
been paid erroneously or the amount so paid is in excess of what the
claimant is entitled to, the claimant shall, on demand by a proper officer
of Customs repay the amount so paid erroneously or in excess, as the
case may be, and where the claimant fails to repay the amount it shall
be recovered in the manner laid down in sub-section (1) of section 142
of the Customs^ Act, 1962 (52 of 1962),

N.Para 2.08 of Foreign Trade Policy (2015-20): Export/lmport of

Restricted Goods/Services Any goods/service, the export or import of
which is 'Restricted1 may be exported or imported only in accordance
with an Authorisation/Permission or in accordance with the Procedures
prescribed in a Notification/Public Notice issued in this regard.

O.Section 11 (1) of the Foreign Trade (Development and

Regulation) Act, 1992: “No export or import shall be made by any
person except in accordance with the provisions of this Act, the rules
and orders made there under and the export and import policy (now
termed as Foreign Trade Policy) for the time being in force"

P. Sub Regulation 10 of Customs Brokers Licensing Regulations,

2018, obligations of Customs Broker:
(d) Advise his client to comply with the provisions of the Act, other
allied Acts and the rules and regulations thereof, and in case of non-
compliance, shall bring the matter to the notice of the Deputy
Commissioner of Customs or Assistant Commissioner of Customs, as
the case may be;
(e) Exercise due diligence to ascertain the correctness of any
information which he imparts to a client with reference to any work
related to clearance of cargo or baggage;
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t-

(m) discharge his duties as a customs broker with utmost speed and
efficiency and without any delay.
(n) verify correctness of Importer Exporter Code (IEC) number, Goods
and Services Tax Identification Number (GSTIN),identity of his client
and functioning of his client at the declared address by using
reliable, independent, authentic documents, data or information.

Q.Rule 96 of CGST Rules, 2017: Refund of integrated tax paid on

goods [or services] exported out of India.-
(4) The claim for refund shall be withheld where,-
(a) a request has been received from the jurisdictional Commissioner
of central tax, State tax or Union territory tax to withhold the payment
of refund due to the person claiming refund in accordance with the
provisions of sub-section (10) or sub-section (11) of section 54; or
(b) the proper officer of Customs determines that the goods were
exported in violation of the provisions of the Customs Act, 1962.

8. INVESTIGATION & FINDINGS:

i. Central Drugs Standard Control Organisation (CDSCO) is entrusted with

uniform implementation of the provisions of The Drugs & Cosmetics Act,
1940 and rules 1945 made there-under as amended, for ensuring the
safety, rights and well being of the people. In pursuance of Notice No.
DCGI/MISC/2015(199) dated 11.12.2015 issued by Drugs Controller
General (India), CDSCO which was partially modified vide their notice
dated 21.03.2018, it is mandatory for the Merchant Exporters to obtain
No Objection Certificate (NOC) from Port offices of CDSCO for export of
drugs to countries other than USA, Canada, Japan, Australia and
European Union.
ii. In the instant case, M/s Westfin International Private Limited filed 96
Shipping Bills through CB firms M/s PI Logistics (India) Pvt. Ltd. (CB No.
11/1619) and M/s. Unique International (CB No. 11/1519) for clearance of
Pharmaceutical Items. Based on the investigation conducted in the
i instant case, it was revealed that the NOC from Assistant Drug Controller
(ADC) for the said shipment was obtained on the basis of fake/bogus
documents by submitting the forged Shipping Bill Checklist, Export
Invoice, Packing List, Drug License and other required documents to the
office of Assistant Drug Controller (ADC), ACC, Sahar through a dummy
E-mail ID: [email protected].
iii. The investigation agency, SUB (Export), ACC Mumbai issued a letter
dated 05.07.2022 to Assistant Drug Controller (ADC), ACC, Sahar,
Mumbai for providing all copies of documents submitted for ADC NOC
purpose to their office through E-mail address
[email protected] and the actual details of the said
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Shipping Bills as per ICES 1.5'System'and LEO copy of Shipping Bills

submitted by the Exporter were retrieved.
iv. It was noticed that the export documents which were used for obtaining
ADC NOC were different from the actual export documents
corresponding to the shipments of M/s Westfin International Private
Limited. The crucial details like Exporter's name, Description of goods.
Invoice details, FOB Value, Destination Country, Port of Discharge were
changed.
V. From the investigation conducted and the statements recorded in the
instant matter, it is revealed that the exporter M/s Westfin International
Private Limited was in contact with Shri Kailash Argade, Proprietor of M/s.
Saishree Global Logistics (and also Marketing Executive of M/s. DRS
Cargo Services). Shri Kailash Argade took the work of Freight Forwarding
and Customs clearance of shipments of the exporter as mentioned in
TABLE-A above. Shri Kailash Argade was in contact with the exporter
regarding all the affairs of the said export shipments. The exporter
forwarded all the export documents pertaining to these Shipping Bills to
Shri Kailash Argade. The clearance of the consignment was done by
Custom Brokers M/s PI Logistics (India) Pvt. Ltd or M/s Unique
International.
vi Shipments cleared through Customs Broker M/s PI Logistics
(.India) Pvt. Ltd.: Shri Kailash Argade gave the Customs clearance work
of the shipments of the exporter to Shri Vijay Jante, M/s. ATW Logistics
Solutions. Shri Kailash Argade forwarded export documents to Shri Vijay
Jante. Shri Vijay Jante further gave the Customs clearance to CB, M/s. PI
Logistics (India) Pvt. Ltd. The S/Bills were filed by the CB, M/s. PI
Logistics (India) Pvt. Ltd. and also work like carting, examination. Let
Export Order and handing over of cargo to Airlines for the said S/Bills was
handled by M/s. PI Logistics (India) Pvt. Ltd. through their then employee
Shri Gautam Jante. Further, the work of obtaining ADC NOC for these
shipments was given to Shri Gautam Jante by Shri Kailash Argade. Shri
Vijay Jante did the freight booking. Shri Kailash Argade paid Shri Vijay
Jante for Customs clearance and freight and paid Shri Gautam Jante for
obtaining ADC NOC. Shri Vijay Jante paid M/s. PI Logistics (India) Pvt. Ltd.
for clearance work excluding ADC NOC work for the shipments of the
exporter.
vii. Shipments cleared through Customs Broker M/s Unigue
International: Freight forwarding firm M/s. DRS Cargo Services, got the
Customs clearance work of export shipments of M/s Westfin International
Private Limited through his Marketing Executive Shri Kailash Argade.
M/s. DRS Cargo Services gave Customs clearance work of the shipments
of the exporter to CB, M/s. Unique International. The S/Bills were filed by
CB, M/s. Unique International in ICEGATE. For further work of carting,
examination, freight booking, handing over of cargo to airlines etc. Shri
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Kailash Argade gave the work of the exporter in Air Cargo Complex to
Shri Vijay Jante and paid him for the same. Shri Kailash Argade gave
work of ADC NOC for these shipments to Shri Gautam Jante and paid him
for the same. The fact that the work for the shipments of the exporter
was being handled by Shri Vijay Jante and Shri Gautam Jante was known
to Shri Digambar Mulak, M/s. DRS Cargo Services and Shri Ravindra S
Narhe, M/s. Unique International. Shri Kailash Argade forwarded export
documents like Export Invoice, Packing List, Tax-Invoice, Manufacturing
Licence Product Permission, Wholesaler Licence, COA and GMP (if
available) to E-mail ID of Shri Vijay Jante and his brother Shri Gautam
Jante. Shri Vijay Jante used to get the work of carting, examination and
clearance done through his brother Shri Gautam Jante for these
shipments. Shri Vijay Jante did the freight booking. Shri Ravindra Narhe,
Authorised Signatory of M/s. Unique International knew that the
clearance work and ADC NOC work was handled by Shri Vijay Jante
(through Shri Gautam Jante) and Shri Gautam Jante respectively.
viii. Though the shipments of M/s Westfin International Private Limited as
mentioned in TABLE-A above were filed through the License of CB, M/s
Unique International and M/s. PI Logistics (India) Pvt. Ltd., Shri Gautam
Jante admitted that he attended clearance work, i.e. carting, examination
etc. pertaining to the said export shipments including obtaining ADC
NOC. Shri Gautam Jante received export documents on his E-mail
([email protected]) from Shri Kailash Argade for obtaining ADC
NOC for the said export shipments.
ix. Vide statement dated 09.03.2023, Shri Gautam Jante stated that during
COVID-19, the process of taking ADC NOC was online. The documents
were sent through email to ADC office and ADC NOC for shipments was
released in the form of sheet containing details of S/Bill No., date and CB
name. Shri Gautam Jante also stated that there were some country­
specific documentary requirements (like QCS Certificate) and also other
requirements like Tax-Invoice, Wholesale Licence (20/21B) etc. which
were mandatory for the ADC NOC purpose and few of these documents
were not available at the time of export. When Shri Gautam Jante
informed the same to Shri Kailash Argade about the unavailability of
required documents, Shri Kailash Argade would tell Shri Gautam Jante to
manage somehow to get ADC NOC and offered Rs. 3,500/- for those
shipments. Whereas, Shri Kailash Argade used to pay Rs. 500/- to Shri
Gautam Jante for ADC NOC purpose for the shipments having all required
documents. Since, the process of ADC NOC was online and Grant of ADC
NOC for the shipments used to be published in the form of a sheet
containing S/Bill No., S/Bill date and CB Name, Shri Gautam Jante took
advantage of the online process of taking ADC NOC and developed the
modus-operandi of editing export documents for a particular S/Bill to

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escape requirements and forwarded these documents to office of ADC

through his dummy E-Mail ID ‘santoshkumarik456(a)cimail,com'.
X . In the instant case of M/s Westfin International Private Limited, on
perusal of export documents received from the O/o. ADC, ACC
corresponding to S/Bill numbers of the subject exporter, it was noticed
that the particulars like Exporter's name. Description of goods, FOB, Port
of Discharge, Country of Destination, etc. (refer TABLE-B above) were not
matching with the export documents submitted by the exporter on
16.02.2023 & details available in ICES 1.5 system (refer to TABLE-A
above).
xi. As per ADC (CDSCO), ACC, Sahar letter ADC/AC/l-E/Customs/028/125
dated 20.03.2023, the documentary requirements for export of drugs to
Nigeria inter-alia includes Clean Report of Inspection and Analysis (CRIA).
The shipments of the subject exporter were destined to Nigeria and
there was requirement of CRIA Certificate for obtaining ADC NOC. It
appears that the said Certificate was not available for the said shipments
and therefore, the particulars of export documents especially Port of
Discharge and Country of Destination were forged to bypass the
requirement of the said CRIA Certificate and the ADC NOC was obtained
fraudulently. Thus, the said shipments were cleared on the strength of
fraudulently obtained ADC NOC.

9. SHOW CAUSE NOTICE:

I. On completion of investigation, the Investigating Agency, viz. SUB (X),

ACC, Mumbai issued a SCN No. 168/ADC/EADJ(X)/2023-24/ACC dated
31.03.2024 to the Exporter, M/s Westfin International Private
Limited through its Directors namely Shri Arvind Awadhnath
Sharma and Shri Vinod Kumar Sharma, whereby, they were called
upon to show cause, within 30 days of receipt of the said SCN, to the
Additional Commissioner of Customs (Export), Air Cargo Complex,
Mumbai, as to why:

(i) The goods exported under Shipping Bills mentioned in TABLE-A

above, having declared FOB value of Rs. 9,98,15,116/- (Rs. Nine
Crore Ninety Eight Lakh fifteen Thousand Six Hundred and
Sixteen Rupees Only), though not available for confiscation,
should not be confiscated under the provisions of Section 113 (d),
113(i) & 113(ia) of the Customs Act, 1962.
(ii) The duty drawback amount of Rs. 13,53,631.36/- (Rs. Thirteen
Lakh Fifty Three Thousand Six Hundred Thirty One Rupees
only) claimed/availed under the S/Bills mentioned in TABLE-A above
should not be rejected and recovered along with M/s Westfin
International Private Limited alongwith applicable interest in terms

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of Rule 17 of Customs and Central Excise Duties Drawback Rules,

2017 read with Section 75 & 75A(2) of the Customs Act, 1962.
(iii) Penalty should not be imposed on M/s Westfin International
Private Limited and its Directors namely Shri Arvind Awadhnath
Sharma and Shri Vinod Kumar Sharma for their various acts of
omission and commission under Section 114 (i) and/or Section 114
(iii) and/or Section 114AA and/or Section 117 of the Customs Act,
1962.

ii. Vide said SCN dated 31.03,2024, Shri Kailash Argade. (Proprietor of
M/s. Saishree Global Logistics & Marketing Executive of M/s. DRS Cargo
Services), Shri Digambar Mahadev Muluk (Proprietor, M/s DRS
Cargo Services), CB firm, M/s Unique International, CB firm, M/s.
PI Logistics (India) Pvt. Ltd., Shri Vijay V. Jante (Proprietor of M/s.
ATW Logistic Solutions) and Shri Gautam V. Jante were called upon to
show cause before the Additional/Joint Commissioner of Customs
(Export), Air Cargo Complex, Andheri (E), Mumbai - 400 099 within 30
days of receipt of this notice as to why:

(i) Penalty should not be imposed on Shri Kailash Argade (Proprietor of

M/s. Saishree Global Logistics & Marketing Executive of M/s DRS
Cargo Services) for his various acts of omission and commission u/s.
114(i) and/or Section 114 (iii) and/or Section 114AA and/or Section
117of the Customs Act, 1962.
(ii) Penalty should not be imposed on Shri Digambar Mahadev Muluk
(Proprietor, M/s. DRS Cargo Services) for his various acts of omission
and commission u/s. 114 (i) and/or Section 114 (iii) and/or Section
114AA and/or Section 117 of the Customs Act, 1962.
(iii) Penalty should not be imposed on CB firm, M/s. Unique International
for their various acts of omission and commission u/s. 114 (i) and/or
Section 114 (iii) and/or Section 114AA and/or Section 117 of the
Customs Act, 1962.
(iv) Penalty should not be imposed on CB firm, M/s. Pl Logistics (India)
Pvt. Ltd. for their various acts of omission and commission under
Section 114(i) and/or Section 114 (iii) and/or Section 114AA and/or
Section 117 of the Customs Act, 1962.
(v) Penalty should not be imposed on Shri Vijay V. Jante (Proprietor of
M/s. ATW Logistic Solutions) for his various acts of omission and
commission under Section 114 (i) and/or Section 114 (iii) and/or
Section 114AA and/or Section 117of the Customs Act, 1962.
(vi) Penalty should not be imposed on Shri Gautam V. Jante for his
various acts of omission and commission under Section 114(i)
and/or Section 114 (iii) and/or Section 114AA and/or Section 117of
the Customs Act, 1962.
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10. RECORDS OF PERSONAL HEARING:

In adherence of Principles of Natural Justice, opportunity for Personal Hearing

was granted to all the noticee to appear before the Adjudicating Authority on
11.06.2024, 22.06.2024 and 22.07.2024. Advocate Shri Anil Balani appeared
on PH dated 11.06.2024 on behalf of 07 Noticee i.e. M/s Westfin International '
Private Limited (IEC AACCW3629G), Shri Arvind Awadhnath Sharma ,Shri Vinod
Kumar Sharma, Shri Kailash Argade , Shri Digambar Mahadev Muluk, M/s.
Unique International, Customs Broker firm, (CB No. 11/1519) ,M/s. PI Logistics
(India) Pvt Ltd gave oral and written submissions. Other two Noticee Shri Vijay
V Jante and Gautam V Jante did not appear for the Personal Hearing.

Meanwhile due to change in adjudicating authority, opportunity for Personal

Hearing was granted to all the noticee to appear before the undersigned on
21.10.2024, 18.11.2024 and 10.12.2024. Advocate Shri Anil Balani appeared
on PH dated 21.10.2024 on behalf of 07 Noticee i.e. M/s Westfin International
Private Limited (IEC AACCW3629G), Shri Arvind Awadhnath Sharma ,Shri Vinod
Kumar Sharma, Shri Kailash Argade , Shri Digambar Mahadev Muluk, M/s.
Unique International, Customs Broker firm, (CB No. 11/1519) ,M/s. PI Logistics
(India) Pvt Ltd gave oral and written submissions. Other two Noticee Shri Vijay
V Jante and Gautam V Jante did not appear for the Personal Hearing.

ORAL SUBMISSION:
The authorized representative submitted that:

I. There is no revenue loss, no Custom violation. Goods exported were not

Narcotics Drugs. Violation is related to ADC of drugs. Therefore,
abovementioned Noticee are not liable for any penal action. He further
requested to decide the case considering his submission.
ii. The Nigerian authority has not objected to receive the consignment.
The remittance has also been received. The CRIA requirement is only
requirement of Country of Nigeria.
iii, Noticee No. 9, Shri Gautam V Jante, has prepared fake/forged
documents. He submitted that the Noticees No. 8 & 9 had done the
work without their consent or their knowledge.
iv. ADC issues the NOC to M/s Westfin International Pvt. Ltd. Therefore, the
alleged act mentioned in the SCN does not amount to an offence under
any of the applicable extant laws.
v. The amount of DBK eligible in the S/Bs of the instant case is very small,
so there is no intention of taking any wrong DBK benefit and no
prohibited/restricted goods were exported. The country has incurred no
loss in the process. Therefore, the noticees has no intention to commit
fraud.

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DISCUSSIONS AND FINJJ1NGS

11. I have carefully gone through the facts of the case, evidence available on
records facts of the case put forth by Investigation Agency through SCN dated
31 03 2024 and oral/written submissions made by the Noticees during the
course of investigation and present adjudication proceedings. The SCN dated
31 03 2024 was issued to 09 Noticees namely M/s Westfin International Private
Limited (IEC AACCW3629G), Shri Arvind Awadhnath Sharma ,Shn Vinod Kumar
Sharma Shri Kailash Argade , Shri Digambar Mahadev Muluk, M/s. Unique
international, Customs Broker firm, (CB No. 11/1519) ,M/s. PI Logistics (India)
Pvt Ltd Shri Vijay V Jante and Shri Gautam V Jante whereby they were asked
to submit written submission in their defense with in stipulated t.me of 30

days.
In adherence of Principles of Natural Justice several opportunities on
21 10 2024 18 11.2024 and 10.12.2024 were granted to all the Noticees of
the instant SCN to appear before the undersigned for Persona! Hearing and to
submit written/oral submissions in their defense. Advocate Shri Ami Balam
appeared on PH dated 21.10.2024 on behalf of 07 Noticee i.e. M/s Westfin
international Private Limited (IEC AACCW3629G), Shri Arvind Awadhnath
Sharma .Shri Vinod Kumar Sharma, Shri Kailash Argade , Shn Digambar
Mahadev Muluk, M/s. Unique International. Customs Broker firm (CB No.
n/1519) M/s PI Logistics (India) Pvt Ltd gave oral and written subm^sions.
Other two Noticee Shri Vijay V Jante and Gautam V Jante did not appear for the
Personal Hearing.
12 I find that the 02 Noticees of the said SCN, viz. Shri Vijay V jante and
Gautam V Jante neither submitted written reply to the SCN nor •>PP«red
before the undersigned/Adjudicating Authority for personal Heanng. I find that
these acts on the part of said Noticees amounts to non-cooperation and tact
used to delay the adjudication proceedings. I find that ample opportunities
were given to these Noticees to submit reply to the SCN and to appear before
the Adjudicating Authority to defend their case, however, the Noticees failed to
avail the opportunities. I find that Adjudication Proceeding is a time bound
matter and same cannot be kept pending indefinitely. Therefore, I am
proceeding to decide the case on merits on the basis of available facts and
evidence on record.
13 1 With regard to proceeding to decide the case ex-parte in respect of
Noticee Shri Vijay V Jante and Gautam V Jante, support is drawn from the
foiiowing case laws;
13 1 1 In this regard, it is observed that Hon'ble High Court of Allahabad
in its’decision in the case of Modipon Ltd. V/s. CCE, Meerut reported in
2002 (144) ELT 267 (All.) effectively dealt with the. issue of natural
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justice and personal hearing. The extract of the observations of Hon'ble

Court is reproduced herein below for reference.

"Natural justice - Hearing - Adjournment - Adjudication - Principle

of audi alteram partem does not make it imperative for the
authorities to compel physical presence of the party for hearing
and go on adjourning proceedings so long as party does not
appear before them - What is imperative for the authorities to
afford the opportunity- If the opportunity afforded is not availed of
by the party concerned, there is no violation of the principles of
natural justice. The fundamental principles of natural justice and
fair play are safeguards for the flow of justice and not the
instruments for delaying the proceedings and thereby obstructing
the flow of justice.
Natural justice - Hearing - Adjudication - Requirement of natural
justice complied with if person concerned afforded an opportunity
to present his case before the authority - Any order passed after
taking into consideration points raised in such application not
invalid merely on ground that no personal hearing had been
afforded, all the more important in context of taxation and
revenue matters. [1996 (2) SCC 98 relied on] [para 22]"

13.1.2 It is further observed that Noticees, Shri Vijay V Jante and

Gautam V Jante did not participate in the adjudication proceedings in­
spite of the fact of service of letters for Personal Hearings in terms of
Section 153 of Customs Act, 1962. Section 153 of the Customs Act reads
as under:

SECTION 153. Modes for service of notice, order, etc. — (1) An

order, decision, summons, notice or any other communication
under this Act or the rules made thereunder may be served in any
of the following modes, namely
(b) by a registered post or speed post or courier with
acknowledgement due, delivered to the person for whom it is
issued or to his authorised representative, if any, at his last known
place of business or residence.
(c) by sending it to the e-mail address as provided by the person
to whom it is issued, or to the e-mail address available in any
official correspondence of such person;

13.1.3. Therefore, in terms of Section 153 of the Customs Act, 1962,

it is observed that PH letters were duly served to both the Noticees but
they did not respond as they did not have anything to submit in their
defence. It is pertinent to refer to the case of M/s. Sumit Wool
Processors V/s. CC, Nhava Sheva reported in 2014 (312) E.L.T. 401 (Tri. -
Mumbai) wherein the Hon'ble CESTAT, Mumbai has observed that
Natural justice not violated when opportunity of being heard given and
Notices sent to addresses given by the noticees. If appellants fail to avail
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*

such opportunity, mistake lies on them - Principles of natural justice not

violated.

"8.3 We do not accept the plea of Mr. Sanjay Kumar Agarwal

and Mr. Parmanand Joshi that they were not heard before passing
of the impugned orders and principles of natural justice has been
violated. The records show that notices were sent to the
addresses given and sufficient opportunities were given. If they
failed in not availing of the opportunity, the mistake lies on them.
When all others who were party to the notices were heard, there
is no reason why these two appellants would not have been heard
by the adjudicating authority. Thus the argument taken is only an
alibi to escape the consequences of law. Accordingly, we reject
the plea made by them in this regard." 2014 (312) E.L.T. 401 (Tri.
- Mumbai)"

13.1.4 In this regard, reliance is also placed upon judgement of

Hon'ble Delhi Tribunal reported as 2012 (286) E.L.T. 79 (Tri. - Del.):
Commissioner of C. Ex., Chandigarh V/s. Pee Iron & Steel Co. (P) Ltd.
[Final Order No. A/883/2012-EX(BR)(PB) dated 24-07-2012 in Appeal No.
E/6066/2004] wherein it has been held that:

Hearing - Notice to assesse - Received back undelivered with

report that address was not correct - No other address of assesse
found to be available on record - In that view, as assesse could
not be served the notice without undue delay and expense,
matter proceeded ex parte against assesse. [para 9]

13.2 I find that the Shri Vijay V Jante and Gautam V Jante have failed to reply
to the SCN within stipulated time as well as failed to appear for PH. This shows
non-cooperation on part of the Noticees.

13.3 I find that since sufficient opportunities of Personal Hearings were

granted to all the Noticees and since two of them did not appear before the
undersigned to refute the charges levelled against them, therefore, I am left
with no other option but to decide the case ex-parte with respect to these two
noticee. Also I find that authorized representative on behalf of Seven Noticee
has appeared for thePersonal Hearing and has given oral submission. Thus, I
take the case for adjudication on the basis of merits of available facts, records
and evidence.

14. I find that in the instant case, acting upon intelligence received from
NCTC, Mumbai Officers of SIIB/ACC had put on hold consignment covered
under S/Bill No. 2329961 dated 23.06.2022 for detailed examination. The
subject Shipping Bill was filed by the Exporter, M/s. Map Overseas for export of
goods declared as '500000 Nos. of Tamol-X 225 Tablets and 600000 Nos. of
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Tafrodol Caps 120 mg.' to Ghana. During the investigation of this case, it was
came on record that the ADC NOC submitted to the department was obtained
on the strength of fake/forged documents submitted to the ADC Office through
a dummy email ID ‘santoshkumarik456(a>qmail.comDuring the course of this
investigation, the ADCs Office submitted the details of 234 such NOCs issued
on the basis of documents submitted through same dummy email ID using
same modus operandi to submit different name of Exporter, different
description of goods and different destination of export from the actual details
of the Shipping Bill in question.

15. I find that on the scrutiny of the said 234 sets of documents received
from ADC office, it was found that the documents like Shipping Bill Checklist,
Export Invoice, Packing List, Drug License and other required documents were
forged to obtain ADC NOC fraudulently in respect of total 22 exporters. The list
of these 22 exporters included M/s Westfin International Private Limited.

16. I find that on perusal of data provided by ADC's Office vis-a-vis data
retrieved from ICES 1.5 it was revealed that M/S Westfin International Private
Limited had filed 96 Shipping Bills through CB firm M/s PI Logistics (India) Pvt
Ltd (CB No. 11/1619) and M/s Unique International (CB No. 11/1519) for
clearance of Pharmaceutical Items. However, I find that documents provided
by ADC's office for the subject 96 S/Bills had different Exporter's name,
description of the goods, Destination Country/Port and FOB Value than
mentioned in documents filed with Shipping Bill in ICES 1.5. I find that this was
done to avoid the nation-wise requirement of mandatory documents to obtain
ADC NOC. Accordingly, the subject consignments against the said 96 Shipping
Bills were cleared and goods were exported to Nigeria by declaring wrong Port
of destination to ADC's Office. Therefore, it is evident that the subject exports
were effected based on the wrong ADC NOC, which otherwise could have been
stopped for want of requisite documents at the relevant time.

17. I find that the detailed investigation was conducted by investigation

agency SIIB(Export), ACC Mumbai and Show Cause Notice No SCN No.
168/ADC/ADJ(X)/2023-24 ACC dated 31.03.2024 was issued to
i. The Exporter, M/s Westfin International Private Limited (IEC
AACCW3629G),
ii. Shri Arvind Awadhnath Sharma,
iii. Shri Vinod Kumar Sharma,
iv. Shri Kailash Argade,
v. Shri Digambar Mahadev Muluk,
vi. M/s. Unique International, Customs Broker firm, (CB No. 11/1519),
vii. M/s. PI Logistics (India) Pvt Ltd
viii. Shri Vijay V jante and
ix. Shri Gautam V Jante

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whereby they were asked to show cause within 30 days before the
Additional/Joint Commissioner of Customs (Export), Air Cargo Complex, Andheri
(E), Mumbai - 400 099.

18. Now I proceed to discuss the oral submissions given by the authorized
representative on behalf of 07 Noticee namely M/s Westfin International
Private Limited (IEC AACCW3629G), Shri Arvind Awadhnath Sharma, Shri Vinod
Kumar Sharma, Shri Kailash Argade, Shri Digambar Mahadev Muluk, M/s.
Unique International, Customs Broker firm, (CB No. 11/1519), M/s. PI Logistics
(India) Pvt Ltd. I find that the authorized representative on behalf of these
seven noticee has submitted that:
i. There is no revenue loss, no Custom violation. Goods exported were not
Narcotics Drugs. Violation is related to ADC of drugs. Therefore,
abovementioned Noticee are not liable for any penal action. He further
requested to decide the case considering his submission.
The Nigerian authority has not objected to receive the consignment.
ii.
The remittance has also been received. The CRIA requirement is only
requirement of Country of Nigeria.
Noticee No. 9, Shri Gautam V Jante, has prepared fake/forged
iii.
documents. He submitted that the Noticees No. 8 & 9 had done the
work without their consent or their knowledge.
ADC issues the NOC to M/s Westfin International Pvt. Ltd. Therefore, the
iv.
alleged act mentioned in the SCN does not amount to an offence under
any of the applicable extant laws.
The amount of DBK eligible in the S/Bs of the instant case is very small,
v.
so there is no intention of taking any wrong DBK benefit and no
prohibited/restricted goods were exported. The country has incurred no
loss in the process. Therefore, the noticees has no intention to commit
fraud.
In this regard, it is pertinent to mention that Drugs and Cosmetic Act, 1940 is
to regulate import, manufacture, sale and distribution of Drugs and Cosmetics
in India and Definition of "Sale" is not given in Drugs and Cosmetic Act, 1940.
Dictionary meaning of the word "Sale" is that "A transaction that includes an
exchange of services or goods for a certain amount of money is known as a
sale. In other words, any activity that involves transferring the ownership of a
good or commodity to the buyer in exchange for a monetary price is known as
a sale". Thus export of goods where goods is exchanged for a certain amount
of money with transfer of ownership is 'Sale'. Thus Drugs and Cosmetic Act,
1940 regulates export also. I find that Rule 94 of The Drugs Rule 1945 is
produced as follows:

94. Exemption of certain drugs from certain provisions of this

Part.—

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(l)Labels on packages or containers of drugs for export shall be adapted

to meet the specific requirements of the law of the country to which the
drug is to be exported but the following particulars shall appear in a
conspicuous position on the innermost container in which the drug is
packed and every other covering in which that container is packed-
fa) name of the drug;
(b) the name, address of the manufacturer and the number of the
icence under which the drug has been manufactured;
(c) batch or lot number;
(d) date of expiry, if any:

Thus Rule 94 of The Drugs Rule 1945 prescribes the particulars that shall
Dmns °r containers drugs for export. Accordingly, Central
Drugs Standard Control Organization (CDSCO) is entrusted with uniform
rules6]^^9 °rhthe prOVISIOns of The Dru9s & Cosmetics Act, 1940 and
rules 1945 made there-under as amended, for ensuring the safety rights and
date^Tl9 201^ PGOPIh PUrSU3nCe Of Notice No- DCGI/MISC/2015Q99)
ed 11.12.2015 issued by Drugs Controller General (India), CDSCO which
was partially modified vide their notice dated 21.03.2018, it is mandatory for
the Merchant Exporters to obtain No Objection Certificate (NOC) from Port
offices of CDSCO for export of drugs to countries other than USA, Canada,
Japan, Australia and European Union.

Thus | find that as per conditions of export, goods were required to exported
on the basis of ADC NOC obtained on the strength of actual description of
goods/exporter's name and not on the-basis of fake/bogus documents as
occurred in this case. As per Section 50(3) of the Customs Act 1962,

"The exporter who presents a Shipping Bill shall ensure that compliance with
the restriction or prohibition, if any, under this Act or any other law for the
time being in force"

Also, violation of conditions of export means non-compliance of provisions of

export, and same amounts to "Prohibition" in terms of definition laid down in
Section 2 (33) of the Customs Act. It is well settled law that any restriction on
import or export is to an extent a ‘Prohibition1 and therefore, expression 'any
prohibition in Section 113 (d) of the Act includes restrictions. As per Section
113(d) of Customs Act,

"The goods shall be liable to confiscation if they are 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".

Thus, in the instant case, I find that goods are liable to confiscation under
Section 113(d) of Customs Act, 1962 and contention of the petitioner that
49

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ft

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*

Show Cause Notice issued in the subject case is out of the jurisdiction of
Customs Act, 1962 is not sustainable.
*
Regarding contention of these Notices that Notices No. 9, Shri Gautam V
Jante, has prspared fake/forgsd documents
u----- - and the Noticees No. 8 &
9 had dons the work without their consent or their knowledge, I find
that:
i, Shri Gautam V Jante in his voluntary statement dated 09.03.2023
recorder under Section 108 of Customs Act 1962 has inter-alia stated
that he took the work of ADC NOC from Shri Kailash Argade who used to
pay him for the same. He accepted that he took the advantage of
loophole in the system and submitted forged documents through
dummy email ID to receive ADC NOC. I find that he submitted forged
documents as there were some country-specific documentary
requirements (like QCS Certificate) and other requirements like Tax­
invoice, Wholesale Licence (20/21B), etc which were mandatory for the
ADC NOC purpose. Some of these documents were not available at the
time of export. Therefore, he had to modify the documents to get the
ADC NOC. In his voluntary statement, he has stated that he asked for
the requisite documents (which were not available) from Shri Kailash
Argade and Shri Kailash Argade already knew that these documents
were not available. Shri Kailash Argade told him to manage somehow
to get ADC NOC and offered Rs. 3,500/- for these shipments whereas,
Shri Kailash Argade used to give him Rs. 500/- for ADC NOC purpose for
the shipments with all required documents.
ii. These facts have been voluntarily admitted by the Shri Gautam Jante in
his statements recorded under section 108 of the Customs Act, 1962. It
is matter of fact that the statements recorded u/s. 108 ibid has an
evidentiary value and the same can be used in any judicial or quasi­
judicial proceedings against the person who gave the person or any
other person(s) whose name emerged in such statement. Also, the Shri
Gautam Jante has not retracted the statements given by him to the
Investigating Officer.
ill. There are number of judicial pronouncements on the issue of
acceptability of statement recorded under provisions of section 108 of
Customs Act,1962. I would like to discuss some of them as under:
i. Hon. Supreme Court's decisions in the case of Ram
Chandra Mehta v. the State of West Bengal (1969) 2
S.C.R. 461, A.I.R. 1970 S.C. 940 and in the case of Percy
Rustomji Basta vs. the State of Maharashtra A.I.R.
1971 S.C. 1087 can be cited. The provisions
of Section 108 are judicial provisions within statement has
been read, correctly recorded and has been made without

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force or coercion. In these circumstances there is not an

iota of doubt that the statement is voluntary and truthful.
The provisions of Section 108 also enjoin that
the statement has to be recorded by a Gazetted Officer
of Customs and this has been done in the present case.
The statement is thus made before a responsible officer
and it has to be accepted as a piece of valid evidence

ii. The Hon'ble Supreme Court in the case of Badaku Joti

Savant Vs. State of Mysore [1966 AIR 1746 = 1978 (2)
ELT J 323 (SC 5 member bench) ] laid down that statement
to a customs officer is not hit by section 25 of Indian Evidence
Act, 1872 and would be admissible in evidence and in
conviction based on it is correct.

ni. /
In the case of BhanaKhalpaBhai Patel Vs. Asstt.
CoHr.ofCus.rBulsar [1997 (96) E.L.T.
- ------- 211 (SC)], the Hon'ble
Apex Court at Para 6 and 7,of the judgment held that >

Para 6 : "in the present case several statements have

been recorded under the Customs Act ......... The
statements recorded under the Customs Act have been
duly proved by the concerned officials. The Courts below
were satisfied that there was no threat or inducement and
that the relevant provisions of law were explained to the
persons who gave the statements. The statements were
found to be voluntary and not vitiated in any manner.
Hence, all those statements are admissible in evidence
and it is clear therefrom that the appellant was guilty of
the offences for which he was prosecuted."

Para 7 : It is well settled that statements recorded under

Section 108 of the Customs Act are admissible in evidence
vide Ramesh Chandra v. State of West Bengal, AIR 1970
S.C. 940 and K.l. Pavunny v. Assistantcollector (H.Q.),
Central Excise Collectorate, Cochin, 1997 (90) E LT. 241
(S.C.) = (1997) 3 S.C.C. 721."

iv. Further, on the acceptability or otherwise of statements

given under Customs Act, NDPS Act & Central Excise Act, the
Hon'ble Supreme Court of India in the case of
KanhaiyaLal Vs. UOI reported in 2008 -TIOL-06-SC-NDPS
has observed at para 37 that:-

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"Tho consistent view which has been taken with regard to

confessions made under provisions of Section 67 of the
NDPS Act and other criminal enactments, such as the
Customs Act, 1962, has been that such statements may be
treated as confessions for the purpose of Section 27 of the
Evidence Act, but with the caution that the Court should
satisfy itself that such statements had been made
voluntarily and at a time when the person making such
statement had not been made an accused in connection
with the alleged offence. In addition to the abov^n'^tihet
case of Raj ' ____ KarwalI Vs.
Kumar '—UOI---- & Others (1990) 2
SCC 409, this Court held that officers of the Department of
Revenue Intelligence who have been vested with the
owers of an Officer-in-Charge of a police station under
powers
Section 53 of the NDPS Act, 1985, are not police officers
within the meaning of Section 25 of the Evidence Act.
Therefore, a confessional statement recorded by such
officer in the course of investigation of a person accused of
an offence under the Act is admissible in evidence against
him. It was also upheld that power conferred on officers
under the NDPS Act in relation to arrest, search and
seizure were similar to powers vested on officers under the
Customs Act. Nothing new has been submitted which can
persuade us to take a different view."

v.The Hon’ble Supreme Court in the case of Percy

RustomjiBastaVs. State of Maharashtra [AIR-1971-SC-
1087] observed that:-

" A person summoned under Section 108 is told by the

statue itself that under threat of criminal prosecution he is
bound to speak what he knows and state it truthfully. The
compulsion to speak the truth, even though it may amount
to threat, emanates not from the officer who recorded the
statement but from the provisions of the statute itself.
What is necessary to constitute a threat under Section 24
of Evidence Act is that it must emanate from the person in
authority. The Hon’ble Court further held that - It is not
every threat, inducement or promise even emanating from
the person in authority that is hit by section 24 of the
Evidence Act. In order to attract the bar, it has to be such
an inducement, threat or promise, which should lead the
accused to suppose that "by making it he would gain any
advantage or avoid any evil of temporal nature in
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reference to the proceedings'5'against him." There is

nothing on record to suggest that the statements were
recorded by the DR! officers by use of third degree method
or under threat etc., therefore, even retracted statements
do not loose any evidentiary value in view of the above
established law."

vL The Hon'ble Supreme Court in the

the case of
Commissioner of C. Ex., Madras Vs. Systems &
Components Pvt. Ltd. [2004 (165) E.LT. 136 (S.C)] at Para
5 observed that:-

"lt is a basic and settled law that what is admitted

need not be proved".

vii. Further Regarding the evidentiary value of statements

under Section 108 under the Customs Act, in Assistant
Collector of Central Excise, RajamundryVs. Duncan
Agro Industries Ltd. [(2000) 7 SCC 53], Hon'ble Supreme
Court stated that:-

Section 108 of the Customs Act does not contemplate any

magisterial intervention. The power under the said section
is intended to be exercised by a gazetted officer of the
Customs Department. Sub-section (3) enjoins on the
person summoned by the-officer to state the truth upon
any subject respecting which he is examined. He is not
excused from speaking the truth on the premise that such
statement could be used against him. The said
requirement is included in the provision for the purpose of
enabling the gazetted officer to elicit the truth
- from
. i the
person interrogated. There is no involvement of the
magistrate at that stage. The entire idea behind the
provision is that the gazetted officer questioning the
person must gather all the truth concerning the episode. If
the statement so extracted is untrue its utility for the
officer gets lost".

viiL In the case of C. Sampath Kumar Vs. The

Enforcement Officer, 1997 (96) ELT 511 (SC), the Hon'ble
Supreme Court has held that, there is no presumption that a
statement made upon summons under section 40 of F.E.R.A.
1973 is always involuntary. Such a statement can be used in
evidence.

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ix. Jagjit Singh vs State Of Punjab And Another,

Hon'ble Punjab and Haryana High Court in Crl. Appeal No.S-
2482-SB of 2009 Date of Decision: October 03, 2013 held that

"It is settled law that Customs Officers were not police

officers and the statements
recorded under Section 108 of the Customs Act were
not hit by Section 25 of the Evidence Act. The
statements under Section 108 of the Customs Act were
admissible in evidence as has been held by the Hon'ble
Supreme Court in Ram Singh vs. Central Bureau of
Narcotics, 2011 (2) RCR (Criminal) 850, in which it is held
that recovery of opium was from accused by officers of
Narcotic Bureau. Accused made confession before said
officers. Officers of Central Bureau of Narcotics were not
police officers within the meaning of Section 25 and 26 of
the Evidence Act and hence, confessions made before
them were admissible in evidence" ...........

x.The Hon'ble Supreme Court judgment in the case of

NareshSukhwaniVs. Union of India, 1996 (83) E. L. T. 258
(S C) has held that:-

"The statement of a person in the status of co-accused

obtained under Section 108 of the Customs Act forms
material evidence. It has been held in paragraph 4 supra,
"It must be remembered that the statement made before
the Customs officials is not a statement recorded under
Section 161 of the Criminal Procedure Code, 1973.
Therefore it is a material piece of evidence collected by
Customs officials under Section 108 of the Customs Act.
That material incriminates the petitioner inculpating him in
the contravention of the provisions of the Customs Act.
The material can certainly be used to connect the
petitioner in the contravention inasmuch as Mr. Dudani's
statement clearly inculpates not only himself but also the
petitioner. It can, therefore, be used as substantive
evidence connecting the petitioner with the contravention
by exporting foreign currency out of India. Therefore we do
not think that there is any illegality in the order of
confiscation of foreign currency and imposition of penalty.
There is no ground warranting reduction of fine."

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x/. Further Hon'ble Tribunal in case of Kishan Chand and

Others Vs. Collector of Central Excise reported as 1987
(29) ELT 198 observed that:-

"....From the perusal of the confessional statement, it is

clear that prima facie there was nothing improbable or
unbelievable in it; that it appears to be a spontaneous
account studded with such vivid details about the manner
of the commission of the crime in question, which only the
perpetrator of the crime could know. Further it receives
assurance in several material particulars from the
statement of the appellant Smt. Usha. Thus we are
satisfied that it was not obtained under any torture as
alleged but it was voluntary. The confession had unerringly
and indubitably brought home the charges to the
appellant. It deserves to be mentioned here that there
should be no doubt that the charges can be proved on the
retracted confession if it inspires a ring of truth as held by
their Lordship of the Supreme Court in the case of
Shankaria v. State of RajasthanA.I.R 1978 S.C.1248
and State of Maharashtra v. P.K. PathakA.I.R.1980
S.C.1244. "(para 7)

iv. Therefore, in view of the above legal pronouncements, I consider the

aforementioned statement of Shri Gautam V. Jante recorded on
09.03.2023 as authentic and reliable having evidentiary value.
v. Also, from the facts and statements of various persons in the present
case revealed that Shri Kailash Argade was in direct contact with the
exporter for export of the impugned shipments. He took the work of
forwarding and clearance of the export shipments from the Exporter,
M/s Westfin International Private Limited. The export documents were
forwarded by the exporter to Shri Kailash Argade.
vi. ” '
Thus, contention of the other Noticee that Noticee No. 9, Shri Gautam V
Jante, has prepared fake/forged documents and the Noticees No 8 & 9
had done the work without their consent or their knowledge is
misleading.

19. rNow I proceecHo discuss the role of each petitioner in the instant case. I
find that role of M/s Westfin I ’
---------- 1 International Private Limited and its
Directors Shri Arvind Awadhnath Sharma & Shri Vinod Kumar Sharma I
is as follows:
l
i. The exporter is required to comply with the regulatory requirements
under Customs Act, 1962 and other allied acts as applicable from time

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to time. In the present case, the exporter M/s Westfin International

Private Limited exported pharmaceuticals drugs vide Shipping Bills
(mentioned in TABLE-A above) to ACCRA (Ghana), Bamako (Mali),
Conakry (Guinea), Freetown (Sierra Leona), Lagos (Nigeria) and
Monrovia (Liberia). m
In light of Notice No. DCGI/MISC/2015(199) dated 11.12.2015 issued by
ii.
Drugs Controller General (India), CDSCO which was partially modified
vide their notice dated 21.03.2018, the merchant exporter M/s Westfin
International Private Limited was required to obtain ADC NOC for their
export shipments. Further, the Assistant Drug Controller, ACC, Sahar
vide their letter ADC/AC/l-E/Customs/028/125 dated 20.03.2023
informed that the required documents for obtaining ADC NOC for export
shipments destined to Nigeria are Shipping Bill/checklist, Tax
invoice/Purchase Bill, Export Invoice, CRIA certificate and other
relevant documents, as per DCGI Circular No. 17-7/2004-DC dated
05.09.2005. ’ .
However, it appears from the exporter's authorised representative
iii.
statement dated 03.04.2023 and submissions (which are basically copy
of documents pertaining to the export shipments) made, that they used
to submit the documents required for ADC NOC to an unauthorised
person Sh. Kailash Argade. Thereafter, Shri Kailash Argade gave further
work of customs clearance (carting, examination, LEO), handing over of
cargo to airlines, freight booking and except ADC NOC for the said
shipments to unauthorised person Shri Vijay Jante. Shri Kailash Argade
gave work of obtaining ADC NOC for all the shipments of exporter to
Shri Gautam Jante. Shri Gautam Jante had informed Shri Kailash Argade
about the requisite documents (which were not available) and asked for
the same from Shri Kailash Argade. Shri Kailash Argade asked Shri
Gautam Jante to manage somehow and paid higher amount (than he
used to give to Shri Gautam Jante when all required documents
available) for obtaining ADC NOC. Further, M/s Westfin International
Private Limited had not submitted the CRIA certificate required for
obtaining ADC NOC for exports from India to Nigeria, as per DCGI
Circular No. 17-7/2004-DC dated 05.09.2005.
.............
The investigation in the present matter has revealed that ADCNOC was
iv.
obtained in respect of these shipments oni t.._ the basis------ of forged
documents bearing mis-declared details as mentioned in TABLE-B
above. The goods exported under Shipping Bills mentioned in TABLE-
above without proper ADC NOC has resulted in violation of provisions of
Customs Act, 1962, Drugs & Cosmetic Act, 1940, rules there under and
other allied acts.
Section 2(33) of the Customs Act, 1962 defines "prohibited goods as
v.
under: -

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prohibited goods" means any goods the import or export of which is

subject to any prohibition under this Act or any other law for the time
eing in force but does not include any such goods in respect of which
the conditions subject to which the goods are permitted to be imported
or exported have been complied with.
vi. In light of above definition, it appears that if the conditions prescribed
for import or export of goods are not complied with, it may amount to
prohibited goods. As discussed herein above, the export of items
mentioned in TABLE-A above by M/s Westfin International Private
Limited without proper ADC NOC appears to be treated as prohibited
goods as defined under section 2(33) of the Customs Act, 1962 read
with para 2.08 of Foreign Trade Policy 2015-20.
vii. As required by Section 50(2) & 50(3) of the Customs Act, 1962, it is
responsibility of the exporter to ensure truthful declaration of contents
while shipping bill is presented, and also ensure the accurate and
complete declaration of the information given therein, the authenticity
of document supporting it & compliance with the restrictions and
prohibition, if any relating to the goods under this act or under any
other law for the time being in force. In the present case of the
exporter, the ADC NOC was obtained fraudulently and the exporter has
failed to ensure the authenticity of the ADC NOC & compliance with the
restrictions under the Customs Act, 1962 and other allied acts. Thus,
the exporter failed to comply with the provisions of Section 50(2) &
50(3) of the Customs Act, 1962 of the Customs Act, 1962.
viii. Further the term "illegal export" is defined under Section 11H (a) of
Customs Act, 1962 as the export of any goods in contravention of the
provisions of this Act or any other law for the time being in force, the
act of exporting the goods by M/s Westfin International Private Limited
on the strength of fraudulently obtained ADC NOC amounts to 'illegal
exports' by them in as much as they exported the goods in
contravention of provisions of Section 50(2) & 50(3) of the Customs Act,
1962 read with provisions of Section 11 of the Foreign Trade
(Development and Regulation) Act, 1992. The export documents
submitted to the office of Assistant Drug Controller for obtaining ADC
NOC were different than the export documents used for filing impugned
shipping bills (under the claim of drawback) in ICEGATE. Therefore, the
ADC NOC was obtained for the goods under impugned shipping bills on
the strength of incorrect material particular and thereby attracting the
provisions of Section 113(i) & 113(ia) of the Customs Act, 1962. Since
the goods under Shipping Bills of M/s Westfin International Private I
Limited mentioned in TABLE-A were exported on the basis of I
fraudulently obtained ADC NOC, the export benefits for these goods I
cease to exist ab-initio and therefore, the said goods appears liable for
I
confiscation under Section 113(d), 113(i) and 113(ia) of the Customs
57

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Act 1962. Thus, the provisions of Section 114(i) and Section 114(iii) of
the act ibid are attracted in this case. Also, the Section 114AA of the
Customs Act 1962 envisages penal action for knowingly or intentionally
making, signing or using, or causing of making, signing or using, any
declaration, statement or document which is false or incorrect in any
material particular, in the transaction of any business for the purposes
of this Act In the instant case, for the purpose of obtaining ADC NOC for
the impugned shipping bills, the export documents were forged, signed
and submitted to the office of Assistant Drug Controller. These
documents were not bearing correct material particular of the goods
exported under said the shipping bills. Thus, the provisions of Section
114AA of the Customs Act, 1962 are squarely attracted to this case.
In view of above, the drawback amount of Rs. 13,53,631.36/- availed
IX.
under said Shipping Bills mentioned in TABLE-A above appears liable to
be rejected and recovered along with applicable interest in terms of
Rule 17 of Customs and Central Excise Duties Drawback Rules, 201
read with Section 75 & 75A(2) of the Customs Act, 1962. Also, the IGST
refund amount of Rs. 1,18,34,645/- claimed and availed under said
Shipping Bills mentioned in TABLE-A above appears liable to be
recovered under provisions of CGST Act, 2017 and Rule 96, 96A, 96B of
CGST Rules, 2017.
X. Accordingly, for the above acts of omission and commission, the
exporter M/s Westfin International Private Limited and its directors
render themselves liable
I for penal action under Section 114(1) and/or
Section 114(iii) and/or Section 114AA and/or Section 117 of the
Customs Act, 1962.
' — i Kailash Argade, Proprietor of M/s Saishree
20. I find that role of Shri
Global Logistics and marketing
i executive of M/s DRS Cargo Services is as
follows:
i.The facts and statements of various persons in the present case
revealed that Shri Kailash Argade was in direct contact with the
exporter for export of the impugned shipments. He took the work of
forwarding and clearance of the export shipments from the Exporter,
M/s Westfin International Private Limited. The export documents were
forwarded by the exporter to Shri Kailash Argade,
ii. In case of shipments handled through the CB M/s. Unique International,
the CB firm only filed Shipping Bills. Thereafter, Shri Kailash Argade
gave further work of customs clearance (carting, examination, LEO),
handing over of cargo to airlines, freight booking and except ADC NOC
for the said shipments to unauthorised person Shri Vijay Jante.
In case of shipments handled through the CB M/s. PI Logistics (India)
iii.
Pvt. Ltd., Shri Kailash Argade gave work of Customs clearance (Shipping
Bill filing, carting, examination, LEO), handing over of cargo to airlines,
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freight booking and except ADC NOC for the said shipments to Shri
Vijay Jante. Shri Vijay Jante then gave work of customs clearance
(Shipping Bill filing, carting, examination, LEO) and handing over of
cargo to airlines to CB M/s. PI Logistics (India) Pvt. Ltd.
iv. Also, Shri Kailash Argade gave work of obtaining ADC NOC for all the
shipments of exporter to Shri Gautam Jante. Shri Gautam Jante vide his
statement dated 09.03.23 stated that there were some country-specific
documentary requirements (like QCS certificate) and also other
requirements like Tax-invoice, Wholesale Licence (20/21B), etc which
were mandatory for the ADC NOC purpose and some of these
documents were not available at the time of export. Shri Gautam Jante
had informed Shri Kailash Argade about the requisite documents (which
were not available) and asked for the same from Shri Kailash Argade.
Shri Kailash Argade asked Shri Gautam Jante to manage somehow and
paid higher amount (i.e. Rs.3500/- ) than he used to give to Shri
Gautam Jante when all required documents available (i.e. Rs 500/-) for
obtaining ADC NOC.
V. Shri Kailash Argade undertook work of the exporters in respect of whom
ADC NOC was obtained fraudulently. Shri Kailash Argade also stated
vide his statement dated 08.03.23 that most of these exporters export
Pharmaceuticals to African countries especially Nigeria. It appears that
Shri Kailash Argade was familiar with the documentary requirements for
obtaining ADC NOC for the shipments destined to ACCRA (Ghana),
Bamako (Mali), Conakry (Guinea), Freetown (Sierra Leona), Lagos
(Nigeria) and Monrovia (Liberia) and that he was also aware about the
unavailability of the required documents. Shri Kailash Argade took
clearance work of export shipments from the exporter without taking
the mandatory document, i.e. CRIA certificate. He instead lured Shri
Gautam Jante into taking ADC NOC in a wrongful manner by offering
more money. Thus, Shri Kailash Argade aided and abetted Shri Gautam
Jante in the act of obtaining fraudulent ADC NOC.
vi. Thus it is pertinent to mention here that it is next to impossible that
Shri Kailas Argade was not aware that the ADC NOC had been obtained
on the basis of forged/fake documents, as this is not a one or two
consignments but 96 consignments were exported, wherein, it is found
that the ADC NOC was obtained on the basis of fake/forged documents
by Shri Gautam V. Jante. Therefore, it is unlikely that Shri Kailas Argade
was unaware of the acts of Shri Gautam Jante.
vii. !_find that it ^crystal dear that the Exporter was not in possession of
CRIA at the relevant time and f
—I Shri Kailash Argade who is the single
contact person for the exporter directed
---------- 1 Shri Gautam Jante to obtain
. ADC NOC anyhow, which prompted him to submit forged papers to
ADC's office and obtain NOC on the strength of such forged/fake
documents. Also, greed for money paid by Shri Kailash Argade is
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another point for Shri Gautam Jante to induce him to do wrong things,
which he had voluntarily accepted in his statement recorded u/s. 108 of
the Customs Act, 1962.
viii. The above act of omissions and commissions by Shri Kailash Argade has
resulted in contravention
<—------------ of the provisions Customs Act, 1962 & allied
acts as discussed above andI has rendered himself liable for penal
action under Section 114 (i) ( , and/or Section 114 (iii) and/or Section
114AA and/or Section 117 of the Customs Act, 1962.

21. I find that role of Shri Digambar Mahadev Muluk, Proprietor, M/s DRS
cargo services is as follows:
i. Freight forwarding firm, M/s. DRS Cargo Services undertakes door-to-
door delivery of various shipments of pharmaceuticals items,
engineering goods, leather products etc. Shri Digambar Muluk,
Proprietor of M/s. DRS Cargo Services and Shri Amir Khan, Proprietor of
M/s. Unique International were known to each other. Therefore, M/s.
DRS Cargo Services used to give customs clearance work of various
exporters to CB, M/s. Unique International. In the instant case also, CB
M/s Unique International got the clearance work of shipments of
Exporter, M/s Westfin International Private Limited from M/s. DRS Cargo
Services. M/s. DRS Cargo Services paid M/s. Unique International for
their services.
ii. I find that despite the fact that M/s DRS Cargo Services don't have
Customs Broker License>, they undertake Customs clearance work for
the'^consignments in the instant case. I find that Shri Digambar Muluk
stated that he did this as per industry practice which is to.undertake
door-to-door delivery of export/import goods which also involves
Customs clearance work.
As per the statement of Shri Digambar Muluk of M/s. DRS Cargo
iii.
Services dated 09.02.2023, they check for the prohibition/restriction on
the export goods through various media like google, friends, etc. and
ask for the requisite documents, but it appears that they failed to ask
for CRIA Certificate from the Exporter, M/s Westfin International Private
Limited which was mandatory for export of the said shipments destined
to Niqeria Shri Digambar Muluk also admitted that it is the job of CB to
obtain ADC NOC. Even though CB M/s. Unique International was
authorized by the exporter M/s Westfin International Pnvate Umited
the work of clearance (carting, examination, handing over^of cargo to
airlines) and obtaining ADC NOC for the t shipments of M/s Westfin
International Private Limited was given to unauthorized persons Shri
Vijay Jante and Gautam Jante.
iv. I find that Shri Digambar Muluk of M/s.. DR5 Cargo Services is
responsible for the work of clearance (carting, examination, handing
over of cargo to airlines) and obtaining ADC NOC for the shipments of
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M/s Westfin International Private Limited was handled by unauthorized

persons namely Shri Vijay Jante and Gautam Jante.
V. Thus, it is pertinent to mention here that it is next to impossible that
Shri Digambar Mahadev Muluk was not aware that the ADC NOC had
been obtained on the basis of forged/fake documents, as this is not a
one or two consignments but 96 consignments were exported, wherein,
it is found that the ADC NOC was obtained on the basis of fake/forged
documents by Shri Gautam V. Jante. Therefore, it is unlikely that Shri
Digambar Mahadev Muluk was unaware of the acts of Shri Gautam
Jante.
Vi. I find that it is crystal clear that the Exporter was not in possession of
CRIA at the relevant time and Shri Digambar Mahadev Muiuk who check
for the prohibition/restriction on the export goods was well aware that
necessary documents are not available.
VII. The above acts of omission and commission by Shri Digambar Muluk,
Proprietor of M/s. DRS Cargo Services renders himself liable for penal
action u/s. 114 (i) and/or Section 114 (iii) and/or Section 114AA and/or
Section 117 of the Customs Act, 1962.

22. I find that role of Shri Gautam Jante is as follows:

i. The investigation in the present matter has revealed that Shri Gautam
V Jante is the main culprit in obtaining ADC NOC on the basis of
fake/bogus documents. During COVID-19 period, the process of
obtaining ADC NOC was online and grant of ADC NOC for the shipments
used to be published in the form of a sheet containing Shipping Bill No.,
Shipping Bill date and CHA Name, Shri Gautam Jante took advantage of
this online process and developed the modus-operandi of editing export
documents for a particular Shipping Bill in such a way that documentary
requirements (which was not available) can be bypassed and forwarded
these documents to office of Assistant Drug Controller through his
dummy email id ’santoshkumarjk456gmail.com'.
ii. It is clear from his statement and investigation that he had carried out
the entire task of manipulating the export documents like Shipping Bill
Checklist, Export Invoice, Packing List, Drug Licence, Tax Invoice, etc
and creating dummy email ID 'santoshkumarjk456gmail.com' for
obtaining ADC NOC fraudulently. Further, Shri Gautam V Jante has
admitted that he adopted the same modus-operandi to obtain ADC NOC
fraudulently in case of other exporters also.
in. Shri Gautam V Jante handled (carting, examination, etc) the export ■)

shipments of various exporters (whose shipping bills were filed through

the license of CB M/s Unique International) in the Customs Area even
though he was not authorised. He was aware about the documentary
requirement (CRIA certificate) for ADC NOC in respect of shipments
destined to Nigeria and was also aware about the unavailability of the
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£

said document, yet he obtained the ADC NOC for the shipments of the
exporter M/s Westfin International Private Limited by adopting
fraudulent means for monetary benefits. Since the requirement of CR1A
certificate was specific for export to Nigeria, he edited the country of
destination along with the item description in the export of documents
as mentioned in TABLE-B. Shri Gautam V Jante wilfully and intentionally
executed this fraudulent act.
iv. The above acts of omission and commission by Shri Gautam V Jante
renders himself liable for penal action under Section 114(i) and/or
Section 114(iii) and/or Section 114AA and/or Section 117 of the
Customs Act, 1962.

23. I find that role of Shri Vijay Jante, Proprietor of M/s ATW Logistics
Solutions is as follows:
i. Shipments cleared through Customs Broker M/s PI Logistics (India) Pvt.
Ltd.:
The investigation and statements recorded in the present matter has
revealed that on Shri Vijay Jante's request, he was given clearance work
including filing of shipping bills, carting, examination, handover of cargo
to airlines and freight booking of shipments of exporters by Shri Kailash
Argade. Shri Kailash Argade paid Shri Vijay Jante for his services
through firm M/s Saishree Global Logistics. Shri Kailash Argade
forwarded export documents to Shri Vijay Jante. Shri Vijay Jante further
gave the Customs clearance to Customs Broker M/s PI Logistics (India)
Pvt. Ltd. The shipping bills were filed by the CB M/s PI Logistics (India)
Pvt. Ltd. and also work like carting, examination, Let Export Order and
handing over of cargo to Airlines for the said shipping bills was handled
by M/s PI Logistics (India) Pvt. Ltd. through their then employee Shri
Gautam Jante. In this regard, CB M/s PI Logistics (India) Pvt. Ltd.
submitted Quotation letter dated 08.07.2020 addressed to M/s ATW
Logistics Solutions, vide which it was decided that the job of ADC NOC
was in the scope of freight forwarder M/s ATW Logistics Solutions.
However, the ADC NOC was obtained by Shri Gautam Jante. It is
pertinent to mention that when Shri Vijay Jante took work from Shri
Kailash Argade which also involved Customs Clearance, it was his
responsibility to ensure that all necessary documents viz CRIA
certificate required for Customs clearance including ADC NOC were
available. Also, the CB firm had clearly put the onus of taking ADC NOC
on M/s ATW Logistics Solutions, Shri Vijay Jante was also expected to
ensure that ADC NOC was obtained properly for the said shipments.
iL Shipments cleared through Customs Broker M/s Unique International.:
Shri Vijay Jante undertook the work of carting, examination and
clearance unauthorizedly from Shri Kailash Argade in respect of the
shipments of the exporter which were filed by the authorised Customs
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Broker M/s Unique International. These shipments needed to be

handled by M/s Unique International in all respects viz handling of cargo
in Customs Area and obtaining ADC NOC. Shri Vijay Jante was not
authorized by the exporter for handling their shipment in any way.
Moreover, he got the work of carting, examination and handing over of
cargo to airlines done through his brother Shri Gautam Jante who was
neither employee of firm M/s ATW Logistics Solutions/CB firm M/s
Unique Internationalnor authorised to handle these shipments in the
Customs Area. As Shri Vijay Jante undertook the work of customs
clearance of pharma items for which ADC NOC was mandatory, it was
his responsibility to ensure that all necessary documents viz CRIA
certificate required for Customs clearance including ADC NOC were
available and to ensure ADC NOC was obtained properly to avoid any
violations of law during the Customs process.
iii. The ADC NOC was obtained fraudulently for the shipments of the
exporter M/s Westfin International Private Limited due to unavailability
of CRIA certificate. The fact that Shri Vijay Jante wilfully taken the
clearance work of the shipments of the exporter for which he was not
authorized, his negligence and failure to ensure the properly obtained
ADC NOC led to the contravention of the various provisions of the
Customs Act, 1962, Drugs and Cosmetic Act, 1940 and other allied acts.
iv. The above acts of omission
------------ and (
“--J commission by Shri Vijay Jante renders
himself liable for penal action under r
— ------- ' Section 114(i) and/or Section
and/or Section 114AA and/or Section 117 of the Customs Act,
1962.

24. II find ..........that role of Customs Broker, M/s Unique International is as

follows:
i. I find that M/s. Unique International was authorized by the Exporter, M/s
Westfin International Private Limited for handling their various
shipments as mentioned in TABLE-A above, r',L. Unique International
----- M/s.
filed the Shipping Bills in ICEGATE on the basis of export documents
received from the exporter through M/s. DRS Cargo Services. These
S/Bills were filed for export of Pharmaceuticals to Nigeria.
ii. I find that as per the ADC letter ADC/AC/l-E/Customs/028/125 dated
20.03.2023, the Clean Report of Inspection and Analysis (CRIA)
Certificate is required for country of destination specific to Nigeria. M/s.
Unique International being licensed CB under CBLR, 2018 was supposed
to verify details/documents and comply with the provisions of Customs
Act, 1962 and other allied acts. However, in the instant case the CB
M/s. Unique International filed Shipping Bills of Exporter, M/s Westfin
International Private Limited in ICEGATE without the said CRIA
certificate. Thus, the CB firm did not exercise due diligence in
ascertaining the requirement of CRIA Certificate and failed to advise the
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Exporter, M/s Westfin International Private Limited to comply with the

requirement of same which was necessary for obtaining ADC NOC for
the Nigeria bound Pharmaceutical shipments. Therefore, it appears
that the CB, M/s. Unique International has contravened the provisions of
regulations 10 (d) and 10 (e) of CBLR, 2018.
iii. I find that as per Regulation 10 (m) of the CBLR, 2018, it is the
obligation of CB to discharge his duties with utmost speed and
efficiency. The authorized CB is required to handle work related to
shipments like carting, examination etc. and also obtaining ADC NOC
for the shipments. However, in the instant case, the investigation
reveals that the process of carting, examination etc. and obtaining ADC
NOC was attended by unauthorized persons Shri Vijay Jante and Shri
Gautam Jante. The CB firm allowed mis-use of its license by filing the
Shipping Bills of the Exporter and allowing other unauthorized persons
to handle Customs clearance work like carting, examination etc. and
obtaining ADC NOC. Thus, it appears that the CB has failed to
discharge their duties efficiently and contravened the provisions of
Regulations 10 (m) of CBLR, 2018.
iv. I find from the statement dated 09.02.2023 of Shri Ravindra Sopan
Narhe, G-Card holder and DSC holder in M/s. Unique International that
he had never met the exporter although they were the CB appointed by
the exporter in this case. Thus, it appears that the CB firm did not
verify the credentials of the exporter and failed to fulfil the criterion of
Know your client (KYC). Therefore, it appears that the CB M/s Unique
International has failed to verify the identity and functioning of his
client as required under Regulation 10 (n) of CBLR, 2018.
v. The willful, negligent and unprofessional conduct of CB firm, M/s.
Unique International facilitated the export of the goods of M/s Westfin
International Private Limited on the basis of fraudulently obtained ADC
NOC and resulted in contravention of provisions of Section 50 (2) & 50
(3) of the Customs Act, 1962 read with provisions of Section 11 of the
Foreign Trade (Development and Regulation) Act, 1992 which rendered
the goods liable for confiscation u/s. 113 (d), 113 (i) and 113 (ia) of the
Customs Act, 1962.
vi. Accordingly, the said CB firm, M/s. Unique International, for their above
acts of omission & commission rendered themselves liable for penal
action u/s. 114 (i) and/or 114 (iii) and/or 114AA and/or 117 of the
Customs Act 1962.

25. I find that Role of Customs Broker (CB)M/s PI Logistics (India) Pvt.
Ltd is as follows:
i. M/s PI Logistics (India) Pvt. Ltd. was authorised by the exporter M/s
Westfin International Private Limited for handling their various
shipments as mentioned in TABLE-A above. M/s PI Logistics (India) Pvt.
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td. filed the shipping bills in ICEGATE on the basis of export documents
received from the exporter through M/s ATW Logistics Solution. These
Shipping Bills were filed for export of pharmaceuticals to ACCRA
(Ghana), Bamako (Mali), Conakry (Guinea), Freetown (Sierra Leona),
Lagos (Nigeria) and Monrovia (Liberia). As per the ADC letter ADC/AC/I-
E/Customs/028/125 dated 20.03.2023, the Clean Report of Inspection
and Analysis (CRIA) certificate is required for country of destination
specific to Nigeria.
H, P! Logistics (India) Pvt. Ltd. being licensed Customs Broker under
CBLR, 2018 was supposed to verify details/documents and comply with
the provisions of Customs Act, 1962 and other allied acts. However in
the instant case the CB M/s PI Logistics (India) Pvt. Ltd. filed shipping
bills of exporter M/s Westfin International Private Limited in ICEGATE
without the said CRIA certificate. Thus, the CB firm did not exercise due
diligence in ascertaining the requirement of CRIA certificate and failed
to advise the exporter M/s Westfin International Private Limited to
comply with the requirement of same which was necessary for
obtaining ADC NOC for the Nigeria bound pharmaceutical shipments
Therefore, it appears that the CB M/s PI Logistics (India) Pvt. Ltd has
contravened the provisions of regulations 10(d) and 10(e) of CBLR,
2018.
iii. As per Regulation 10(m) of the CBLR, 2018, it is the obligation of
Customs Broker to discharge his duties with utmost speed and
efficiency. The authorised CHA is required to handle work related to
shipments including obtaining ADC NOC for the shipments. However in
Ahrf2?Stant CaSS' the investigation reveals that the process of obtaining
ADC NOC was attended by their then employee Shri Gautam Jante in his
personal capacity. Even though the authorised CHA M/s PI Logistics
(India) Pvt. Ltd., which was entrusted with the customs clearance of
shipments of the said exporter, had delegated responsibility of
obtaining ADC NOC to M/s ATW Logistics Solutions, they cannot
distance themselves from the responsibility of ensuring that the ADC
NOC was obtained properly, as the fraudulently obtained ADC NOC
made the whole process including customs clearance illegal Thus it
appears that the Customs Broker has failed to discharge their duties'as
a Customs Broker efficiently and contravened the provisions of
regulations 10(m) of CBLR, 2018. visions or
iv. Nair Tp/a^ Stfement dated 09.02.23 of Shri Ajitkumar T.
the Addr /I °f M/S PJ- L°9istic' that theV missed to verify
the exporter Thus XPt°rter physically and theV were not in contact with
tne exporter. Thus, it appears that the CB firm did not verifv the
chentTkYC)0fTheeteefXPOrt,;r t0 fUm the CTltenOn of Know your

v.
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obtained ADC NOC and resulted in contravention of provisions of

Section 50(2) & 50(3) of the Customs Act, 1962 read with provisions of
Section 11 of the Foreign Trade (Development and Regulation) Act,
1992 which rendered the goods liable for confiscation under Section
113(d), 113(i) and 113(ia) of the Customs Act, 1962.
vi. Accordingly, the said CB firm M/s PI Logistics (India) Pvt. Ltd., for their
above acts of omission & commission rendered themselves liable for
penal action under Section 114(i) and/or 114(iii) and/or 114AA and/or
117 of the Customs Act 1962.

26. Imposition of Penalty under Section 114(i) & 114AA of the

Custom Act, 1962:
. I find that it is clearly evident that Forged documents to obtain ADC
NOC were sent through a dummy email ID
[email protected] by Shri Gautam Jante. In his voluntary
statement, he has stated that he asked for the requisite documents
(which were not available) from Shri Kailash Argade and Shri Kailash
Argade already knew that these documents were not available. Shri
Kailash Argade told him to manage somehow to get ADC NOC and
offered Rs. 3,500/- for these shipments whereas, Shri Kailash Argade
used to give him Rs. 500/- for ADC NOC purpose for the shipments with
all required documents.
ii. It is clearly evident that Shri Kailas Argade was aware of the fact that
forged documents were produced for obtaining ADC NOC.
iii. i find that Shri Digambar Muluk of M/s. DRS Cargo Services was
responsible for the work of clearance (carting, examination, handing
over of cargo to airlines) and obtaining ADC NOC for the shipments of
M/s Westfin International Private Limited was handled by unauthorized
persons namely Shri Vijay Jante and Gautam Jante.
iv. It is pertinent to mention here that it is next to impossible that Shri
Digambar Mahadev Muluk was not aware that the ADC NOC had been
obtained on the basis of forged/fake documents, as this is not a one or
two consignments but 10 consignments which were exported during the
span of 8 months, wherein, it is found that the ADC NOC was obtained
on the basis of fake/forged documents by Shri Gautam V. Jante.
Therefore, the contention of these Shri Digambar Mahadev Muluk that
he was unaware of the acts of Shri Gautam Jante is not acceptable.
v Also CB firm M/s Unique International and M/s P I Logistics India Pvt Ltd
did not exercise due diligence in ascertaining the requirement of CRIA
Certificate and failed to advise the Exporter, M/s Westfin International
Private Limited to comply with the requirement of same which was
necessary for obtaining ADC NOC for the Nigeria bound Pharmaceutical
shipments. Therefore, it is impossible that M/s Unique International &
M/s P 1 Logistics were not aware that the ADC NOC had been obtained
on the basis of forged/fake documents.
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VI. In light of above, the fact (cannot be denied that even if Shri Gautam
Jante submitted the forged _ I documents,
documents, he was not the direct
beneficiary of this act and he did J f' ' for monetary benefit offered by
this
Shri Kailas Argade and Shri Digambar Muluk
------ ; and CB firms were aware
that forged documents are ;submitted
• ■ for obtaining ADC NOC.
vii. It appears from the investigation that conditions
-------------- ; for export have been
violated. Further, this whole process of obtaining ADC NOC on the basis
of fake/bogus documents ris accepted by Shri Gautam V Jante in his
statement 07.07.2022. The Exporter appears to have violated the
conditions of Section 2 (33) and Section 50 (3) of the Customs Act, 1962
read with Para 2.08 of Foreign Trade Policy (2015-20)
viii. Accordingly, the exporter has 'violated
’ the provisions of section 50 (2) &
50(3) of the Customs Act, 1962 . . 2 read with Rule 11 of the Foreign Trade
(Regulations), 1993 and Section 11 (1) of the Foreign Trade
(Development and Regulation) Act, 1992 mandatorily requires the
Exporter to declared correct quantity of the goods
; as well as to produce
valid ADC NOC which is mandatory for
exporting such Pharmaceutical
Goods. Violation of conditions of rexport means non-compliance of
provisions of export, and same amounts to prohibition in
. ... , . ( -- ----------------- terms of
definition laid down in Section 2 (33) of the Customs Act.
ix. All 09 Noticee have played vital role in export of goods on the basis of
ADC NOC obtained on the basis of forged documents. It is well settled
law that any restriction on import or export is to an extent a 'Prohibition'
and therefore, expression 'any prohibition' in Section 114 (i) of the Act
includes restrictions and hence they are liable for penalty under Section
H4(i) for facilitating attempt/ export of goods in respect of which any
prohibition is in force under the Act or any other law for the time being in
force. Also it is not possible that they were unaware of the act of Shri
Gautam Jante. Accordingly they being aware of intentional use of false
and incorrect material in this case are also liable to Penalty u/s 114AA of
Customs Act. ui

27. Further investigation has found that there are more than 20 exoorters

x.x etxopTd r rarma“utica' 9°ods °n the

suomitted to the department obtained on the strennt-h r>f
»°ZdS subniittsd to the AOC office through a dummy email ID. The expw
«
medicine without the necessary No Objection CertificatP (wnn P
significant risks to public health The NOC serves as a X^r , “H P“e
ensure that the medicine being exported meets all safe v effi 2' t0
standards. When such AYnnrk tS a safety' efficacy, and quality
Increases « Ihj c_ZItXth ’ N°C' the P0,ential ha™
public health perspective. vleX abo've. , passTe oX

order
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I order to confiscate the goods exported under 96 Shipping Bills

mentioned in TABLE-A above, having declared FOB value of Rs.
9,98,15,116/- (Rs. Nine Crore Ninety Eight Lakh fifteen Thousand
Six Hundred and Sixteen Rupees Only) u/s. 113 (d), 113 (i) & 113
(ia) of the Customs Act, 1962. However, I impose Redemption fine of
Rs.90,00,000/- (Rupees Ninety Lakh only) on the Exporter, Westfin
International Private Limited (IEC AACCW3629G) under Section
125 of the Custom Act 1962 in lieu of confiscation.

ii. I reject the Drawback amounting to Rs. 13,53,631.36/- (Rs. Thirteen

Lakh Fifty Three Thousand Six Hundred Thirty One Rupees only)
availed by the Exporter, Westfin International Private Limited (IEC
AACCW3629G) against 96 S/Bills (as detailed in Table-A above) and
order to recover the said amount of along with applicable interest under
the provisions of Rule 17 of the Customs and Central Excise Duties and
Drawback Rules, 2017 read with Section 75 and 75A (2) of the Customs
Act, 1962.

iii. I impose a penalty of Rs.25,00,000/- (Rupees Twenty-Five Lakh

only) on Westfin International Private Limited (IEC AACCW3629G)
u/s. 114 (i) of the Customs Act, 1962.

iv. I impose a penalty of Rs.30,00,000/-(Rupees Thirty Lakh only) on

Westfin International Private Limited (IEC AACCW3629G) u/s.
114AA of the Customs Act, 1962.

I impose a penalty of Rs Rs.25,00,000/- (Rupees Twenty-Five Lakh

v.
only) on Shri Arvind Awadhnath Sharma, Director of Westfin
International Private Limited (IEC AACCW3629G) u/s 114 (i) of the
Customs Act, 1962.

I impose a penalty of Rs.30,00,000/-(Rupees Thirty Lakh only) on

vi.
Shri Arvind Awadhnath Sharma, Director of Westfin International
Private Limited (IEC AACCW3629G) u/s. 114AA of the Customs Act,

1962.
penalty of Rs.25,00,000/- (Rupees Twenty-Five Lakh
vii. I impose a
„d Kumar Sharma, Director of Westfin
only) on Shri Vinod
Limited (IEC AACCW3629G) u/s. 114 (i) of the
International Private L..
Customs Act, 1962.

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viii. I impose a penalty of Rs.3O,OO,Oo6/-(Rupees Thirty Lakh only) on

Shri Vinod Kumar Sharma, Director of Westfin International Private
Limited (IEC AACCW3629G) u/s. 114AA of the Customs Act, 1962.

ix. I impose a penalty of Rs.50,00,000/-(Rupees Fifty Lakh only) on

Shri Kailash Argade, Marketing Executive of Freight Forwarding firm,
M/s. DRS Cargo Services u/s. 114 (i) of the Customs Act, 1962.

x. I impose a penalty of Rs.60,00,000/-(Rupees Sixty Lakh only) on

Shri Kailash Argade, Marketing Executive of Freight Forwarding firm
M/s. DRS Cargo Services u/s. 114AA of the Customs Act, 1962.

XL I impose a penalty of Rs.25,00,000/-(Rupees Twenty Five Lakh

only) on Shri Digambar Mahadev Muluk, Proprietor, M/s. DRS Cargo
Services u/s. 114 (i) of the Customs Act, 1962.

xii. I impose a penalty of Rs.30,00,000/-(Rupees Thirty Lakh only) on

Shri Digambar Mahadev Muluk, Proprietor, M/s. DRS Cargo Services
u/s. 114AA of the Customs Act, 1962.

xiii. I impose a penalty of Rs.l5,00,000/-(Rupees Fifteen Lakh only) on

CB firm, M/s. Unique International, Customs Broker firm, (CB No.
11/1519) u/s. 114 (i) of the Customs Act, 1962.

xiv. I impose a penalty of Rs.20,00,000/-(Rupees Twenty Lakh only) on

CB firm, M/s. Unique International, Customs Broker firm, (CB No.
11/1519) u/s. 114AA of the Customs Act, 1962.

xv. I impose a penalty of Rs.l5,00,000/-(Rupees Fifteen Lakh only) on

mnfth' M/S;PJ- L°9|stics (India) Pvt. Ltd. (CB No. 11/1619) u/s. 114
(i) of the Customs Act, 1962.

xvi. LiTfirm6 MrT/ °f Rs-20'00'000/-<R^Pees Twenty Lakh only) on

CB firm, M/s. P.l. Logistics (India) Pvt. Ltd. (CB No 11/1619) u/s
114AA of the Customs Act, 1962. H/1619) u/s.
4

xvii.
ShTXv'vT// °p R5-5°.°°.°00/-<R>>pees Fifty Lakh only) on
01 the Sonnet LSe?" ' M/S' A™ L°9iStiC SOlUti°nS 114 »
xviii.

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F. No. S/10-26/2024-25 ADJ(X) ACC e

iv?

xix. I impose a penalty of Rs.50,00,000/-(Rupees Fifty Lakh only) on

Shri Gautam V. Jante, Employee of M/s. Guruashish Logistics u/s. 114
(i) of the Customs Act, 1962.

xx. I impose a penalty of Rs.60,00,000/-(Rupees Sixty Lakh only) on

Shri Gautam V. Jante, Employee of M/s. Guruashish Logistics u/s.
114AA of the Customs Act, 1962.

35. This order is issued without prejudice to any other action that may be
taken against the Petitioner(s) or any other person(s) concerned with the said
goods under the Customs Act, 1962 or any other law for the time being in force
in India.
Signed by Saroj Samaiya
Date: 21-12-2024 17:09:23

(Saroj Samaiya )
Additional Commissioner of Customs
ACC(Export), Mumbai
To,

1. M/S Westfin International Private Limited (IE AACCW3629G)

1st Floor, Plot No 35, Office No 1,
Gorai ruby CHSL, RDP 1, Gorai-2,
Borivali West, Mumbai, Mumbai Suburban,
Maharashtra - 400091
Email: [email protected]
Ii
I 2. Shri Arvind Awadhnath Sharma (Director)
1st Floor, Plot No 35, Office No 1,
Gorai ruby CHSL, RDP 1, Gorai-2,
Borivali West, Mumbai, Mumbai Suburban,
Maharashtra - 400091
Email: [email protected]

3, Shri Vinod Kumar Sharma (Director)

1st Floor, Plot No 35, Office No 1,
lit Gorai ruby CHSL, RDP 1, Gorai-2,
K Borivali West, Mumbai, Mumbai Suburban,
Maharashtra - 400091
Email: [email protected]

IIr 4. Shri Kailash Argade,

It B-005, Ground Floor, Sanpada Railway Complex,
70
F
L
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&
Sanpada (West),
Navi Mumbai - 400075
[email protected]

5. Shri Digambar Mahadev Muluk

(Proprietor, M/S DRS Cargo Services)
B-005, Ground Floor, Sanpada Railway Complex,
Sanpada (West), Navi Mumbai - 400075
[email protected]

6. M/S Unique International,

Office No. 42, Neco Chamber,
Sector-11, Belapur,
Navi Mumbai 400614
Email- lmpm5@Gmail£om

7. M/S PI Logistics (India) Pvt. Ltd.,

704-705, 7th Floor, Thacker Tower,
Sector-17, Vashi, Navi Mumbai-400705
Email: [email protected]

8. Shri Vijay V. Jante,

M/S ATW Logistic Solutions,
Room No.33, Maker Centre, Sahar Village,
Church Pakhadi Road No.02, Andheri (East), Mumbai-400099
Email: [email protected]

9. Shri Gautam V. Jante,

Near Ware House, Room No.224, Shanti Nagar, New Airport Road
Shanti Nagar, Vile Parle (East), Mumbai-400099
Email: [email protected]

Copy to:
1. The vv
Commissioner
llIlllf^UIie[ of
ur Customs
customs (Export)
(Export), ACC, Mumbai-Ill
2. Deputy/Assistant Commissioner of Customs, SUB (X), ACC, Mumbai-Ill
3. T
The Deputy/Assistant Commissioner
of Customs, Export Assessment
Section, ACC, Mumbai-Ill
4. The Deputy/Assistant Commissioner
Mumbai-Ill of Customs, TRC (X), ACC (X),
5. The Deputy/Assistant Commissioner
of Customs, Review (X), ACC,
Mumbai-Ill
6. The Deputy/Assistant C Commissioner^^toms, Drawback (EDI), ACC,
Mumbai-Ill
7. Office of Assistant Drug Controiler. ACC
I
I
iI
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8. Notice Board.
9. Office copy

72