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TMI Blog2012 (10) TMI 699X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri A.K. Sharma, D.O., (AR), for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. - Brief facts of the case are that one M/s. Shiv Shakti Enterprises had imported a consignment of 800 pieces of Decoder PCB for CD Player (unbranded) on 26-2-2004 through ACC, Kolkata. The consignment was intercepted after clearance by DRI on the ground that the goods were actually MPEG cards and that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the name of M/s. Shiv Shakti Enterprises was not asked whether CHA firm or Shri Biswajit Bhowmick were aware of the fact that what was being imported was MPEG card or not and whether he had given them any specific instructions to ensure that the goods are improperly declared and cleared without any problem by the Customs. All questions put to Shri Arsh Kumar related to importation, documentation, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t he was simply an employee performing clerical work relating to import and he was not a technical person and therefore, was not in a position to recognize the fact that what was being imported was MPEG card and not being decoder. However, in the subsequent statement recorded after four months, he admitted that he was aware that what was being imported was MPEG card and he was aware of it. Thus, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... what was extra benefit derived for the risk taken by CHA and Shri Biswajit Bhowmick and further there is no 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 state ..... X X X X Extracts X X X X X X X X Extracts X X X X
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