2013 (11) TMI 1428

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..... Decided partly in favour of assessee.
SHRI B.S.V. MURTHY AND DR. D.M. MISRA, JJ. For the Appellant : Shri R. Sreekumar For the Respondent : Ms. Sabrina Cano, Superintendent(AR) Order Per : B.S.V. Murthy An offence case was registered against the importer, M/s Pride International Trading who imported a consignment of consumer goods and household items from UAE, for mis-declaring the consignment of container covered by Bill of Entry No. 151584 filed by them on 25.11.2004. It was found that Customs seal of the container was broken. The container was examined and excess goods were found which were valued at Rs. 56,33,360/- as against declared value of around Rs. 1,00,000/-. Investigation was taken up which culminated in the impugned .....

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..... the container by facilitating movement of container from Port to CFS. He points out that the appellant retracted his statement only at the time of reply to the show-cause notice and his inculpatory statement has been further corroborated by the statements made by other persons who were involved in the case. 4. We have considered the submissions made by both sides. We take note of the fact that inculpatory statement given by the appellant was retracted only at the time of filing reply to the show-cause notice and the statement as summarized by the Commissioner in the impugned order in paragraph 123 is reproduced below : Shri R. Sreekumar in his statement has inter-alia admitted that during the second week of November 2004, Sri. P.V. Vijaya .....

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..... hed the C.F.S., the Customs officers were examining the cargo loaded on the lorries and that it was later seized by the Customs officers. The statement coupled with the fact that a lot of items which were not declared but found in the container, gross undervaluation, broken seal of the container and movement of the container to C.F.S. for facilitating the opening of the container before examination of Customs official shows that without help of the CHA, it would not have been possible. The appellant was Manager of the CHA firm and was authorized signatory also. His own statement, seizure of the goods and statements given by other persons concerned clearly show the involvement of the appellant. 5. We take note of the fact that the penalty .....

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