9911796707
TMI Blog2016 (11) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... king a stand that the primary role in negotiating the price and undervaluation with foreign supplier was of M.L. Patwari, though he too was in contact with Pannessar. The statement however contains an admission of undervaluation on the part of the appellant. It is also a fact that information was received from Indian High Commission has not been made part of relied upon documents. Looking at the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in import of Body sprays. Ashok Chhajed, the appellant was partner of the firm. DRI investigated the case of evasion of customs duty against Sunspur Pvt. Ltd. The case was based on various statements recorded by DRI and information collected from High Commission of India, London. Information received from High Commission of India, London included (i) a letter dated 16.01.2001 of Mr. A. Pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use notice and therefore cannot be used against them. He further argued that the statements of Ashok Chhajed recorded on 11.04.2001, 18.04.2001, 23.04.2001 were retracted by Ashok Chhajed vide letter dated 09.06.2001. He further argued that while the total evasion of duty is ₹ 23,08,177/- penalty of ₹ 23,08,177/- has been imposed on the appellant which is excessive. 3. Ld. AR reli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en consistently taking a stand that the primary role in negotiating the price and undervaluation with foreign supplier was of M.L. Patwari, though he too was in contact with Pannessar. The statement however contains an admission of undervaluation on the part of the appellant. It is also a fact that information was received from Indian High Commission has not been made part of relied upon documen ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
