9911796707
TMI Blog2013 (12) TMI 884X X X X Extracts X X X X X X X X Extracts X X X X ..... od of time. In consequent to the direction of this Tribunal the impugned order has been passed. 2. The brief facts of the case are that on 11-11-1988, 750 gold biscuits were recovered from by the Air Intelligence Unit of Bombay Customs showing the shippers name and address as Vadakke Purakkal Bhaskaran, P.O. Box No. 2235, Sharjah, UAE and the consignee's name and address is Vadakke Purakkal Bhaskaran, P.P. No. B-610039, Kalloorma, Mannamukku, Mallapuram Dist, Kerala. On examination in the presence of panch witnesses 750 gold biscuit bars of 10 tolas each were found concealed in the compressors of the two Canadian make Keep rite air conditioners. The same was seized and confiscated absolutely. Investigations were started which revealed that one unaccompanied baggage showing identical address of the shipper was cleared in the name of Vadakke Purakkal Babu on 8-11-1988, under baggage declaration form filed by M/s. V.R. Raut & Co., CHA and Shri Vijay Kumar Babubhai Panchal was the clerk of the CHA firm who handled the clearance of the said consignment. Shri V.B. Panchal was traced out and on 16-11-1988, during the course of his personal search, one slip bearing the name of Vadakk ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imported a Honda car and also owned a Mercedes car. Thereafter, on 2-12-1988 summons were issued in the name of Shri Abdulla Gani and in the name of Smt. T. Nazeem. Those summons were sent to Calicut but the same were returned unserved, but the summons in the name of Smt. T. Nazeem was received. Thereafter, a search was conducted at the residential premises of Shri Abdulla Gani at Santacruz on 6-12-1988 where three passports of Shri Abdulla Gani and three passports of Smt. T. Nazeem were seized along with other documents. One R.O. No. 45586 was also found which is allotted to register unaccompanied baggage when deposited in the airlines warehouse at Air Cargo Complex, Sahar Airport, Mumbai and other details found on the sticker pasted on the suitcase, it was ascertained that the baggage declaration form No. 5840 dated 9-5-1988 was also filed for the clearance of the baggage of the sender's address P.O. Box No. 2235, Sharjah which was the same mentioned in the baggage from which gold was seized. Statements of Shri P.N. Subramaniam, Chartered Accountant of Abdulla Gani was also recorded who confirmed that Hotel Sands, Juhu, Mumbai and Fatima Scanning and Research Centre. Calicut were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d other dutiable and restricted goods imported as unaccompanied baggage of Shri V.P. Bhaskaran, who arrived at Bombay Airport from Dubai on 11-11-1988 by Cathay Pacific Flight No. CX-750 covered under Master Airway Bill No. 160 5452-8901 and House AWB No. 4217. 7. As per show cause notice, apart from the goods under seizure, another accompanied baggage booked through the same P.O. Box No. 2235, Sharjah (UAE) in the name of another passenger Shri V.P. Babu was found cleared on 8-11-1988 vide BDF No. 014191 dated 8-11-1988 by the CHA M/s. V.R. Raut & Co. On 16-11-1988, during search on person of Shri Vijay Panchal, clerk of the said CHA, a slip was recovered showing the name of Shri V.P. Bhaskaran and the details of the impugned seized consignment dated 11-11-1988. 8. The show cause notice mainly relied upon the statements of following persons namely : (a) Shri Vijay Panchal (the clerk of CHA, M/s. V.R. Raut & Co.; (b) Shri N.J. Khatri (the clerk of CHA, M/s. Thawardas Wadhumal); (c) Shri Lekhraj Sardana (the Manager of Hotels Sands) (d) 11 other passengers whose BDF were earlier atten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellants are involved in importation/dealing in gold. Shri Moidu, who has identified the appellant (Abdulla Gani) was not made available for cross-examination. Mr. Khalid and Shri Hassan who have identified Shri Ali and Shri Bhaskaran would also have mentioned something about the appellant (the appellant was physically present at Sangam Guest House posing as an advocate). The initial statements of Shri Bhaskaran has not stated that the appellant has met him posing as an advocate. In cross-examination he claimed that he was kept along with customs department after office hours to extract the statement. Therefore, in the absence of cross-examination of Shri Khatri and Shri Moidu, their statements are not reliable and cogent pieces of evidence. These statements were doctored for not making them parties to the case. The appellant are deliberately framed and involved. Only by using the P.O. Box No. 2235 at Sharjah, it is presumed that the appellants are concerned with impugned confiscated goods. Shri V.P. Bhaskaran in his statement on 9-1-1989 named one Mr. Mamu Mookathala of Mallapuram, his statement was not recorded. No statement of Shri Madhavan Nair was recorded who supposedly was in ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
