9911796707
TMI Blog2009 (10) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... by the CBI and the whole truth of the matter would come to light only when the investigation is complete. Determining penal liability against the appellants and others would therefore necessarily have to await the conclusion of the investigation. Accordingly, we set aside the impugned order and remand the same to the original authority for fresh decision - C/303-308, 357-361 and 384/2002 - 1563-1574/2009 - Dated:- 29-10-2009 - Dr. Chittaranjan Satapathy, Member (T) and Shri P.K. Das, Member (J) S/Shri S. Murugappan and T. Ramesh, Advocates, for the Appellant. Ms. Indira Sisupal, DR, for the Respondent. [Order per: Chittaranjan Satapathy, Member (T)]. - Heard both sides. These 12 appeals arise from common investigation and he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h a degree without the assistance of his employees such as P. Ramesh, Gearing Clerk and Shri S. Saraboji the driver who are concerned with these six appeals and the following five appeals [C/357 - 361/2002]. She also states that Shri P. Ramesh had actually signed the warehousing bonds and forged the signature of the importers. She states that the penalty on Shri P. Ramesh, therefore, is amply justified. 3. After hearing the arguments from both sides, we find that in the impugned order passed by the adjudicating Commissioner the issue raised by the learned counsel Shri S. Murugappan that the appellant was dealing with only sea cargo and therefore he cannot be penalized for these six cases which relate to air cargo has not been adequately d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ployee such as the appellant driver. 6. After hearing both sides and perusal of the case records including the statement of the appellant, we find that he was very much involved in the whole exercise designed to defraud customs revenue. In all these cases, the imported goods were sought to be warehoused by presenting warehousing Bills of Entry. The ex-bond of Bills of Entries were forged and the duty amounts received from the importers were not paid to the customs treasury for paying duty on the impugned goods. The locally procured limestone powder was put inside the locally procured drum and the same was placed in the warehouse whereas the imported goods without payment of duty were sent to the importers. The appellant in his statement h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms authorities. In respect of the third consignment at Sl. No. 3 at page 30 of the impugned order, the customs authorities have not traced the Bill of Entry and though the appellant's representative had stated in a statement that the impugned goods were received by the appellants, the said statement was given in general but actually these goods were not received by them. He also cites the decision of the Tribunal in the case of Hetero Drugs Ltd. v. Commissioner of Customs, Airport, Chennai - 2004 (168) E.L.T. 211 in support of his claim that the appellant cannot be latched on with any duty or penal liability where they have entrusted the duty amount to the CHA for payment and the CHA's action in not paying the amount is beyond the authoriza ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he impugned order and we gather from the learned DR's submission that the entire matter is under investigation by the CBI and the whole truth of the matter would come to light only when the investigation is complete. Determining penal liability against the appellants and others would therefore necessarily have to await the conclusion of the investigation. Accordingly, we set aside the impugned order and remand the same to the original authority for fresh decision. He shall take into account the report from the investigating agency when available, and also examine the assertion made on behalf of the appellants that they had handed over to the CHA. demand drafts in the name of Commissioner of Customs for paying the customs duty in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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