9911796707
TMI Blog2015 (1) TMI 1028X X X X Extracts X X X X X X X X Extracts X X X X ..... prises. However, the facts are being extracted from CUSAP No. 9 of 2014. 2. CUSAP No. 9 of 2014 has been preferred by the revenue under Section 130(1) of the Customs Act, 1962 (in short "the Act") against the order, dated 24-7-2013 (Annexure A-2) passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as "the Tribunal") [2013 (298) E.L.T. 75 (Tri. - Del.)], claiming the following substantial questions of law :- a. Whether the CESTAT was justified in waiving the condition of payment of full differential duty and restricting the same to only 20%? b. Whether the CESTAT was justified in completely waiving the condition of furnishing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g documents, digital devices were recovered from the premises of Shri Mukesh Kumar Gupta. During another enquiry, the officers of the Customs Preventive Commissionerate Delhi searched the premises of M/s. S.K. Petrochem on 29-8-2013 and drawn a panchnama on the spot. As per the panchnama, no firm by the name of M/s. S.K. Petrochem existed there and further that they used to be at that premises 6-7 years ago. Thus, the imports had been made by the third parties using either a front company or a non-existing company. During investigation, four consignments imported by M/s. S.K. Petrochem, New Delhi and two by M/s. Golden Enterprises were examined at ICD, Ludhiana. In all these consignments, the goods were declared as Pressed Distillate Oil. R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e present appeals by the revenue. 4. Learned counsel for the appellant submitted that the Tribunal had erred in ordering the release of goods on payment of 20% of the differential duty and had completely waived the condition of furnishing bank guarantee equal to the full value of the seized goods which was taken at US $ 940 PMT. According to the learned counsel, the respondent was a non-existent company and was carrying on business at the behest of M/s. Om Udyog and to safeguard the interest of the revenue, the order of the Tribunal is liable to be set aside. Support was drawn from following averments in the present appeal : - "2.(iii) That acting on the above intelligence, searches were conducted on 28-1-2013 by the offic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only; that he had not fixed any remuneration from Shri Jeevan Jain; however he used to receive Rs. 15,000/- to Rs. 20,000/- for allowing import in the name of his firm. This statement was subsequently retracted by Shri Mukesh Kumar Gupta on 21-2-2013, yet its evidentiary value cannot be denied as the retraction was an afterthought based clearly on legal advice which was countered by DRI on 1-3-2013. (viii) That further, statement of Shri Jeevan Jain had been recorded on 15-4-2013 wherein he had stated that he used to sell the goods on high sea sales basis to M/s. S.K. Petrochem and Shri Mukesh Kumar Gupta used to sign the high sea sales documents on behalf of M/s. S.K. Petrochem. (ix) That from the investigation con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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