9911796707
TMI Blog2014 (2) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... under provisions of the Customs Act, 1962 - no grounds to interfere with the findings of fact recorded by the appellate authority as confirmed in appeal. There is neither any error in the appreciation of relevant facts nor any perversity in analysis of the evidence on record, nor in application of the appropriate statutory provisions, warranting appellate inference - Decided against assessee. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from Mr. Varun Chauhan (the son and appellant in Customs Appeal No. 618 of 2009). Statement of Mr. Varun Chauhan was recorded on 17.05.2005 to the effect that he was looking after the business of his father (Suraj Mohan Chauhan, the appellant in Customs Appeal No. 599 of 2009); and that the gold was purchased from Mr. Naresh of M/s Vansh Enterprises, Delhi for Rs.5,95,000/- but no receipt was give ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... father were recorded during October 2007. Sh. Suraj Mohan Chauhan claimed to have purchased the gold from M/s Vansh Enterprises; that the vendor did not give the bill at the time of purchase since he could not pay the whole of the amount; that he handed over the gold bar to his son for taking the same to Chandigarh; thereafter he paid the balance amount to M/s Vansh Enterprises and received the b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted or sold by it, the Partner of M/s S.K. Impex retracted from his earlier statement. M/s Vansh Enterprises also retracted from his earlier statement, of having sold the imported gold bar to the father. 4. As a consequence, Revenue legitimately inferred that the father and the son were associated with the illegal import and were concerned with acquiring, carrying, keeping etc. of goods liable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d absolutely no grounds to interfere with the findings of fact recorded by the appellate authority as confirmed in appeal. There is neither any error in the appreciation of relevant facts nor any perversity in analysis of the evidence on record, nor in application of the appropriate statutory provisions, warranting appellate inference. As there is no merit, the appeals are dismissed. There shall h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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