9911796707
TMI Blog2005 (3) TMI 599X X X X Extracts X X X X X X X X Extracts X X X X ..... ced the value of the imported items to US $ 11 per piece and confirmed duty demand of Rs. 2,30,048/- (on goods seized on 11-10-2002) and Rs. 4,94,431/- (on goods seized on 12-10-2002) and imposed penalties of Rs. 5 lakhs on Shri Atul Malhotra, Proprietor of Abhishek Electronics, Rs. l lakh on Shri Kishori Lal, Postal Clerk, Foreign Post Office, Rs. 50,000/- on Rajesh Kumar, Inspector Customs who was Sorting Assistant, Speed Post Centre, Rs. l0,000/- on Shri Vishnu Kumar, Sorting Assistant at Speed Post Centre. 2. We have heard both the sides. The confiscation and enhancement of value is not contested by M/s. Abhishek Electronics who only plead leniency in the quantum of fine and penalty, having regard to the fact that differential duty pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shori Lal - in his statement dated 22-1-2003, Rajesh Kumar has stated that Kishori Lal told him of getting Rs. 15,000/- per parcel from the importer for clearing computer parts parcels from speed post centre during his posting for which he would get 50% of the money received; that he agreed to Kishori Lal s proposal; that Kishori Lal has given him about Rs. 60,000/- for clearance of the parcels during his tenure and out of that amount, he gave some money to the Deputy Commissioner and two Superintendents; that Kishori Lal also told him about two parcels imported by Abhishek Electronics to be detained and to be sent to FPO where Kishori Lal would manage to get them cleared on less amount of duty. The contention of Kishori Lal that on 11-10-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ri Lal about the arrival of the parcels imported by Abhishek Electronics, due to the friendship between him and Kishori Lal. On 11-10-2002 and 12-10-2002, Kishori Lal enquired about the arrival of the parcels and he informed Kishori Lal that the parcels have arrived and the statement of Kishori Lal does not implicate Vishnu Kumar in any way as he has only stated that he knew Vishnu Kumar since 1980 and he never disclosed the contents of the parcels imported by Abhishek Electronics to Vishnu Kumar. 6. In the result, the appeals of Abhishek Electronics, Kishori Lal and Rajesh Kumar are partly allowed, while the appeal of Vishnu Kumar is allowed in toto. (Operative part of the order announced in open court on 28-3-2005). - - TaxTMI - TM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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