9911796707
TMI Blog2007 (3) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... said calculators of Chinese origin and of different brands were purchased by him from M/s. Maya Traders, a firm owned by his father Shri Narayan Das and M/s. Kavita Cutlery Stores, a firm owned by his uncle Shri Leela Ram. He also produced the invoices showing purchase of calculators from the said two firms. 2. In follow-up action, statements of Shri Narayan Das and Shri Leela Ram were recorded wherein they admitted having sold the calculators under the cover of invoice to the appellant. In as much as the invoices did riot mention brand name, make, model number and country of origin, the same were believed not to cover the seized calculators. During the course of further investigations, statement of appellant was recorded on 11-8-2003, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und from the appellant's premises was not more than that reflected in the invoices. As such, the above fact establishes that the goods were procured by the appellant in the ordinary course of his business and under the cover of purchase invoices. It is further seen that Shri Narayan Das and Shri Leela Ram have produced the invoices of their purchase from a Jaipur party along with the bill of entry showing legal import of goods in question. The said document do not stands accepted by the authorities below on the ground that the invoices do not show brand, model number and country of origin of the calculators. 6. It is recorded in Para 14.3 of impugned Order-in-Original that affidavit of Jaipur party showing importation of goods stands fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not required to be paid twice on any goods. Thus had the goods been imported licitly on payment of duty, the notice would never have come forward and voluntarily discharged the duty on the detained goods of foreign origin. After careful examination of the documents submitted by the notice along with the reply to that the calculators sold under these in voices are of foreign origin. Thus these documents which indicate sale of calculators between traders of Jaipur and Ahmedabad do not appear relevant to this case. The copy of affidavit submitted at the time of personal hearing is only in respect of 400 pcs. of calculators and is not supported by any Bill of Entry. It is noticed that the Bill of Entry in which the said 400 calculators were c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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