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TMI Blog2012 (5) TMI 493X X X X Extracts X X X X X X X X Extracts X X X X ..... ejwant Singh; and he was dealing with the Customs Officers in respect of export of these very goods. The Tribunal is thus categorical that the appellant was connected with the procurement of the goods by the exporters and there were other statements and sufficient material to implicate the appellant, no merit in these appeals accordingly dismissed - 1-3 of 2011 - - - Dated:- 27-4-2011 - A.K. Sikri and M.L. Mehta, JJ. REPRESENTED BY : Shri Navneet Panwar, Counsel, for the Appellant. S/Shri Mukesh Anand with R.C.S. Bhadoria and Shailesh Tiwari, Counsel, for the Respondent. [Judgment per : A.K. Sikri, J. (Oral)]. The appellant has preferred these appeals against the Final Order dated 15-3-2010 [2010 (253) E.L.T. 273 (Tri. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant to charges. The Appellant being merely engaged in issuance of Airway Bills through M/s. Bedi Co., had booked space for cargo through IATA had not abetted commitment of the offence alleged against exporters. He was not a CHA and never acted as such. He was neither G card holder nor H card holder and had no access to customs area. He was never involved in examination, processing of the documents of export or arranged for inspection of goods. He had not involved himself in the exports. He being neighbor of Shri Tejwant Singh cannot be implicated to charge without any basis of connivance and conspiracy with exporters to cause loos to revenue by any unreasonable claim of DEPB Credits. He was no way connected with procurement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hen the order is read in its entity, it is clearly reflected that each and every statement of the appellant is duly dealt with at various stages. 5. In para 52 of the impugned order, the Tribunal has recorded that the premises of the appellant are situated in J-7/86 at Rajouri Garden, New Delhi. He is now the proprietor of M/s. Lotus Cargo Service. More importantly, what is noted is that the statement of the appellant was recorded on 29-8-2001 as well and in this statement he had disclosed that he issued airway bills for the firms namely, M/s. Zap Fashions, M/s. Unicon Industries, M/s. Bonita Industries, M/s. Skyways Industries, M/s. Oberoi Industries and M/s. Chabra Industries. In this very statement, he had also categorically accepted t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other evidence which corroborated aforesaid statement of the appellant. Discussion to this effect can be found in para 57 of the impugned order where it is mentioned that Shri Tejwant Singh in a statement had accepted and confirmed that the appellant was his neighbor who issued airway bills for cargo clearance. 7. Even Inspector Rajeev Kumar Sharma in his statement had corroborated that all the concerns were represented by Shri Jagmohan Singh (appellant herein) for clearance and he used to do liaison work with customs for these firms for conducting market enquiry relating to microphones. Discussion in this behalf can be found in para 68 of the order of the Tribunal. 8. It is also mentioned that on 29-8-2001 after the statement was recor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e conscious knowledge and deliberate intention to let export the overvalued goods. 76. Deceitful commitment surfaced with echoed evidence against the exporters and abettors. Ill designed racket came to light by investigation. There was no fault found with investigation and process of investigation remained unchallenged except baseless pleas of violation of natural justice and flimsy plea of retraction of evidence when result of ill design brought the associates to the grave of offence committed under law and confessional were well corroborated. Acts of the appellants called for their trial in criminal court for which complaint was also filed by revenue. Nothing came out to the rescue of the appellants in absence of their bona fide. Series ..... X X X X Extracts X X X X X X X X Extracts X X X X
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