9911796707
TMI Blog2009 (7) TMI 1061X X X X Extracts X X X X X X X X Extracts X X X X ..... d semi precious stones imported from M/s. Kalyan Gems trading Co. of Bangkok (Thailand) through a Post parcel bearing No. 55654/8/04 on 6-8-2004 remained unclaimed and the goods imported was also undervalued and this Appellant was acting as CHA. According to the ld. Counsel, the Authorities have acted arbitrarily against the Appellants Shri Krishna Tambi in Appeal Case No. C/250/2006 and Shri Sachin Tambi in Appeal Case No. C/251/2006 and imposed penalty of Rs. 5,00,000/- on Shri Krishna Tambi and penalty of Rs. 2,50,000/- was imposed on Shri Sachin Tambi. 2. Shri Krishna Tambi was implicated for the reason that he was authorised to make clearance of the import in terms of letter dated 6-8-2004 issued by proprietor of M/s. Gaurav Exports, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of evidence to implicate him unless surrounding circumstances prove against this Appellant. There is no full proof case of Revenue to establish that Shri Krishna Tambi was in any way connected with the import in question when no materials were discovered from him. 5. Ld. Counsel relies on page No. 66 to 69 of appeal folder exhibiting business deals of M/s. Gaurav Export which is engaged in the precious and semi-precious stones and Proprietor thereof is Shri Ashok Kumar Khandelwal. At pages 71 and 72, statement of Shri Ashok Kumar Khandelwal appears. Placing reliance on these documents, ld. Counsel submits that evidence established that Shri Ashok Kumar Khandelwal was the owner of M/s. Gaurav Export and he was making foreign tours for impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... delwal but also Shri Krishna Tambi the CHA and the other Shri Sachin Tambi, who were connected to the deal were brought to record for examination. The Authorities found that the consignment was in the name of M/s. Gaurav Export. But the goods in question were imported by all three in connivance with each other. Value of the goods was enhanced on testing of the goods. Upon such enhancement, goods were unclaimed by all the three since undervaluation was there. Shri Krishna Tambi has admitted in his statement that the goods belonged to him. So also Shri Sachin Tambi admitted that goods were imported by him from M/s. Kalyan Gem Trading Co. Shri Piyush Kumar strongly objected to this argument of the ld. DR submitting that neither Shri Krishna Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p of goods by Shri Krishna Tambi as alleged by Revenue. There is also no evidence on record to show that either Shri Krishna Tambi or Shri Sachin Tambi had placed order with M/s. Kalyan Gem Trading Co. of Bankok for the impugned consignment. Allegation of Revenue in para 13 of the order, that there was connivance for the import, that remained unproved against Shri Krishna Tambi without any cogent reason and evidence on record. As it has been noticed that Sh. Krishna Tambi was an authorised person by Shri Ashok Kumar Khandelwal at page 1 of paper book in terms of letter dated 6-8-2004 issued by Shri Khandelwal, nothing can be held against Shri Krishna Tambi. 12. There is no evidence on record to show that Shri Sachin Tambi had made the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd for several years and the matter being very old and relating to the year 2006, it is no more desirable to keep the same pending when the Appellant prefers to remain absent without any cogent reason advanced by the Appellant or any adjournment sought by the Appellant assigning any reason to appear. 17. We have gone through the case record and had advantage of hearing Revenue. While hearing the Appeals of Shri Krishna Tambi and Shri Sachin Tambi as aforesaid, we have categorically noticed that both these Appellants were not liable to charges. When we noticed that the goods became unclaimed there is no point to keep the matter pending further. We have found that the letter dated 6-8-2004 was issued by Shri Khandelwal authorising Shri Kris ..... X X X X Extracts X X X X X X X X Extracts X X X X
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