2012 (10) TMI 699

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..... to Shri Arsh Kumar related to importation, documentation, repatriation of moneys, etc - CHA firm submitted that the Director of CHA relied upon that the CHA firm had only done the work of clearing of goods and neither he nor his employee was aware of the fact that what was being imported was MPEG card – Held that:- Statement has been improved as submitted but in the absence of any corroboration by the importer himself or any facts and circumstances of the case which are needed to reach such conclusion - no case has been made out against the appellants by the Revenue – order set aside - C-201-202/2009 - A-291-292/KOL/2011 - Dated:- 14-9-2011 - S/Shri B.S.V. Murthy, Ashok Jindal, JJ. REPRESENTED BY : S/Shri Arijit Chakraborty and N.K .....

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..... mproperly declared and cleared without any problem by the Customs. All questions put to Shri Arsh Kumar related to importation, documentation, repatriation of moneys, etc. One of the Directors was summoned but he did not participate in the investigation at all. Therefore, we do not have any statement or submissions during the investigation by the Director of CHA. The ld. Advocate for the CHA firm submitted that the Director of CHA had fairly stated in reply to the show-cause notice and in response to summons to which he had relied upon that the CHA firm had only done the work of clearing of goods and neither he nor his employee was aware of the fact that what was being imported was MPEG card. The statement of Shri Biswajit Bhowmick was reco .....

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..... corroboration by the importer, Shri Arsh Kumar. Further, the ld. Counsel for Shri Bhowmick also relied upon the decision of the Hon ble High Court of Gujarat in the case of Motilal Lalchand Shah v. L.M. Kaul and Another reported in 1984 (17) E.L.T. 294 (Guj.) to submit that an improved statement recorded subsequently cannot be relied upon. In this case, the statement has been improved as submitted but in the absence of any corroboration by the importer himself or any facts and circumstances of the case which are needed to reach such conclusion, we have to hold that the decision of the Hon ble High Court of Gujarat would be applicable to the present case. Similarly, as regards abatement, the decisions of the Tribunal relied by the ld. Advoc .....

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