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TMI Blog2017 (4) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... e through the facts on the record and the submissions of both the sides. The impugned drops the proceedings initiated against the Appellant Shri Ram Kumar Saini in respect of paras 65 (iv), (v), (vi), (vii) & (viii) of the Show Cause Notice. The impugned Order makes a mention that any evidence of direct import of gold is absent in case of the Appellant. Impugned Order also mentions that the evidences produced by the Department are only indicative of possibilities of involvement of the Appellant. The Impugned Order imposes the penalty on the Appellant mainly based on third party statements. However, It is also on record that the Appellant never submitted himself for inquiry and investigation before the Directorate of Revenue Intelligence (DR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd further sale it in the market. * Shri Mahender Kumar in his statement dated 8.2.2011, interalia, stated that Shri Ram Kumar Saini had offered him to sell Gold Bars of Foreign Mark weighing 1 Kg; * Shri Pawan Kumar Jhalani in his statement dated 17.06.2010 and 10.08.2010, interalia, stated that occasionally, Shri Ram Kumar Saini used to come with the Foreign mark Gold Bars in form of 1 Kg. Bar of purity 9950 and he would help Shri Ram Kumar Saini by finding customers of it in the market and he used to charge brokerage @ Rs. 2000.00 per Kg. for the same; that during the past one year Shri Ram Kumar Saini had sold approximately 3 Kg. of Gold through him; that hen he was not able to find the customer on the same day, Shri Ram Kumar Saini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ini did not come forward to tender his statement when summoned and the fact that there are so many evidences adduced by the department, as mentioned above, which indicates strong possibilities of involvement of Shri Ram Kumar Saini in the smuggling activities. Morever, the statements of Shri Pawan Kumar Jhalani find corroboration from the statements of Ms Soniya Sharma of M/s Saarthi Air Services, Jaipur and statements of Shri Amit Khinchi find corroboration from the statements of Shri Hemraj and Lekhraj. The case laws cited by the notice in this regard are of no help to him as each and every case has to be seen in the totality of the facts and circumstances of that case. In this context I have already cited above various decisions which sp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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