9911796707
TMI Blog1993 (10) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... led that the consignments were cleared on payment of production of forged TR 6 challans and the Senior Manager of Punjab National Bank confirmed that the amounts as mentioned in TR 6 challans was not deposited in their Bank. The Managing Director of the appellant was summoned and he stated that the work of clearance had been entrusted to a firm of Clearing Agents, M/s. Golden Eagle Cargo Services, having their office at Karol Bagh, New Delhi and they had handed over two cheques to the Clearing Agent for payment of customs duty. The statement of Sh. Azad Singh Chauhan, Proprietor of M/s. Golden Eagle Cargo Services was also recorded on 10-5-1991 in which he stated that he had received the duty amount from the appellants and handed over the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty by cheque which he has deposited in his firm s account with Canara Bank and he has also received a cash payment of Rs. 90,713/- and that since the amount had not been deposited by him with the Customs Department, he undertook to deposit the same immediately and that since the appellant had already paid the amount to him it was his responsibility to deposit the amount with the Customs authorities. The charge of conspiracy appears to be based mainly on the fact that the work of import in respect of the bills of entry in question had been entrusted to M/s. Golden Eagle Cargo Services instead of to the regular clearing agent of the appellant viz. M/s. Manilal Patel and that the appellant did not verify whether the Clearing Agent was the h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the lack of evidence to sustain the charge of conspiracy, we reduce the penalty to Rs. 10,000/-. Subject to the above modification the appeal is rejected. 4. [Assent per: S.K. Bhatnagar, Vice President]. - I observe that while the Department has not been able to prove the charge of conspiracy, it has succeeded in showing that there was an element of carelessness or negligence on the part of the appellants in not taking sufficient precautions to ensure that duty is actually paid through proper documents at the time of clearance. Therefore, I agree with my ld. Colleague that the appellants cannot escape the responsibility altogether; and, looking to the totality of the facts and circumstances, it was sufficient if they were required to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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