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TMI Blog2013 (10) TMI 503X X X X Extracts X X X X X X X X Extracts X X X X ..... te of Industrial Research stating that the imported goods was not RPO, we find that no documents have been submitted by the appellants to support their claim - appellant is required to be put to terms. - stay granted partly. - Appeals Nos. 2067 & 2068/2011 - - - Dated:- 11-7-2013 - SHRI B.S.V.MURTHY AND SHRI ANIL CHOUDHARY, JJ. For the Appellant : Mr. M. Balagopal, Advocate For the Respondent: Ms. Sabrina Cano, Superintendent (AR) ORDER Per: B.S.V. Murthy; Based on the intelligence gathered, appellants, M/s K. K. Impex, a proprietorship firm owned by Shri K.S. Mohammed Sameer, imported Base Oil in the guise of Rubber Processing Oil investigation was started and premises and godown of the importer were searched. On the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learly show that they had not declared correct quantity, correct value and description of the goods in the Bills of Entry. She draws our attention in paragraph 78 of the adjudication order wherein after examining the hand written register, the department was able to correlate with the Bills of Entry and took note of the details like description, number of barrels / drums, quantity in barrels, cost price per barrel and details of further sale of most of the consignments imported. She submits that these documents were recovered from the premises of the importer and absolutely no explanation as to how the quantity in barrels and the containers were tallied with the Bills of Entry has been given whereas the goods imported by them was completely ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e firm. It is the submission of learned counsel that this was the activity of trading of the goods purchased in India and sold to small purchasers. When a query raised by this Bench whether they have details of trading of Indian goods; details of persons from whom the goods were purchased and quantity of the goods purchased and its value and details of the goods sold, learned advocate is not able to produce any documentary evidence to support his argument. He is only speaking that the register/note book did not relate to the imported goods. He is also not able to produce any document to show that what was the goods imported by them if the imported goods did not conform to the specification of the prescribed standards as applicable to RPO. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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