9911796707
TMI Blog2011 (11) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... ject the same on the basis of material and evidence on record. - matter remanded back to tribunal. - CUSAA 1/2010, CUSAA 8/2010 - - - Dated:- 22-11-2011 - MR. JUSTICE SANJIV KHANNA, MR. JUSTICE R.V.EASWAR, JJ. For Appellant: Ms.Shikha Sapra, Advocate For Respondent: Mr.Satish Kumar, St.Counsel O R D E R Having heard learned counsel for the parties, the following substantial question of law is framed:- Whether the Customs Excise and Service Tax Appellate Tribunal has disposed of and decided the appeals filed by Rakesh Arora and Ashok Kumar Jha in accordance with the mandate and requirements of Section 112 of the Customs Act, 1962? 2. As these appeals arise out of a common order passed by the Customs, Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s proved that there was concealment of the impugned goods by a small quantity of synthetic rubber which was the goods stated to have been imported through Bill of Entry submitted. He disclaimed the goods. That brought the Appellant Shri RakeshArora to charges noticing that he was a person behind above import. Shri Rakesh Arora failed to prove his innocence and failed to dissociate himself leading evidence to prove his innocence. He made deliberate attempt to escape from the course of investigation. This is also proved on record since Revenue could succeed to enforce his attendance through the order passed by a Magisterial Court. Oral evidence of Shri Ajay Uppal showed that for a small consideration of Rs.6000/- P.M., he was used as benamida ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed by Authority below is confirmed against him. 8. So far as the involvement of Shri Ashok Kumar Jha is concerned, it appears that he had conscious knowledge about the activity of M/s A.U. International, Shri Rakesh Arora and Shri Ajay Uppal. Law never permits abetment of offence, Shri Ashok Kumar Jha has proved himself to be one of the agents of the malicious design against REveneu. His oral evidence was also against him proving his nexus to the offence. He was aware of the import documents given by Shri Ashok Arora. Therefore his involvement cannot be ignored. There is also no cogent evidence to rule out his active involvement with the entire chain deceitful import. Having no alternative to appreciate innocence of Shri Ajay Kumar Jha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he evidence or material on the basis of which said finding has been recorded is not stated. Introduction for opening a bank account is an incriminating circumstance which is stated but there is no discussion or reference to other evidence, material and oral testimonies. It is further recorded that Ajay Uppal had stated that he was working as a benamidar for Rakesh Arora and in his oral evidence had admitted that he was being paid Rs.6000/- per month. The contention of the appellant is that the same is self-exonerating and should be read and accept after referring to corroborative material. There is no reference to the contentions raised by Rakesh Arora on the said aspect. Reference is not made to the stand of Rakesh Arora, the same is not d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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