9911796707
TMI Blog2013 (10) TMI 503X X X X Extracts X X X X X X X X Extracts X X X X ..... hereby differential Customs duty of Rs. 2,10,65,504/- has been confirmed with interest. Penalty equal to the duty demanded has been imposed on M/s K.K. Impex and penalty of Rs. 50 lakhs has been imposed on Shri Shafeeque Ahamed K.K., Power of Attorney holder. 2. Learned Advocate on behalf of appellants submits that the department has not made out a case against the appellants. According to him, the case is based on note book / private records recovered from the premises belonging to M/s K.K. Impex and the appellants had retracted the statements given by them on the very next day. Further, he also submits that samples sent by CBI which had taken investigation were tested through Chennai Petroleum Corporation, Chennai and found that the item ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue Ahmaed and this was confirmed by Government Examiner of Questioned Documents (GEQD). She also submits that the department has recorded statements from various people who had received money and these persons are corroborated by the statement of Shri Shafieque Ahmed, Power of Attorney holder of the firm. These persons have stated that they were handed over the money to Shri Shafeeque Ahamed on behalf of Shri Mohammed Sameer in Dubai. She submits that data available in the seized computer also revealed that huge payments were made abroad through non-banking channels and through other persons. She also submits that email correspondences have been recovered and it would show that appellant had got Invoices raised on Dubai company and at Dubai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... department has made out a case in their favour and not the importer. At this stage, learned counsel submits that they have bills to show that the major portion of the imported goods as RPO. However, in the absence of any proper explanation with regard to note book / private records seized and with regard to the huge amounts transferred through non-banking channels and through other persons to Shri Mohammed Sameer's Dubai Account and investigation details and records found and the test report of M/s Shriram Institute 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. 6. In view of the discussion above, we consider that the appellant is r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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