9911796707
TMI Blog1999 (8) TMI 658X X X X Extracts X X X X X X X X Extracts X X X X ..... The shipping bill was filed in the name of M/s. A.K. International. This parcel was initially detained and later seized by the DRI. The show cause notice does not indicate that the statement of exporter was ever recorded. Statement of one Ashok V. Shah is mentioned in the show cause notice. As per this statement at the instance of one Shri Laluprakash, he had given to Shri A.K. Shah an invoice indicating the sale of diamonds which were later seized, but that no diamonds had been given by him to Shri A.K. Shah. On the basis of this single statements, the show cause notice alleged that the diamonds were illegally imported and also that they were attempted to be illegally exported. Liability to confiscation under Section 111(d) of the Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs were maintaining an account with them. The exporters had a code number allotted to them by the CCI E. He claimed that the appellant had often approached the DRI proving lawful possession and acquisition of the goods on part of both the appellant and the importers. He submits that the statement of Shri Ashok V. Shah to the effect that he merely gave a invoice and not actually the diamonds, was taken under duress and coercion. It was retracted by Shri Ashok Vrijlal Shah in the form of an affidavit. He maintained that the affidavit was in the possession of the DRI. At his instance, therefore the Bench directed the Departmental Representative to secure the case file from the DRI. The case file was letter produced but was not found to conta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whereby the diamonds were taken out of the preview thereof. 5. I have carefully considered the submissions. 6. The entire evidence of the charge of the diamonds having been smuggled into India and that they were attempted to be smuggled outside is based on the statement of Ashok V. Shah. In the statement it is claimed that he did not give the goods but merely gave an accommodation invoice. It appears that later on he has retracted the statement but that unfortunately no records have been produced before me by the DRI. 7. What is the value of the statement even if the statement is taken to be true? It does not automatically result in proving the allegation that the diamonds which were entered for shipment were illegally imported. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ri Arvind Shah. In the show cause notice the allegation is made that he slipped away from the DRI office. The DRI are a mighty organisation. They could have located Shri Arvind Shah on any date especially, when he was writing to them regularly seeking release of his diamonds. 10. As to the reasons why the diamonds were alleged to be liable to confiscation under Section 113(d) of the Act, there is not even a hint in the proceedings. Even if it is held that something was illegally imported, its export does not become equally illegal. The provisions of Sections 111 and 113 are designed to act in different situations and one Section cannot be attracted merely because the other is. 11. The amendment of the show cause notice vide which the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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