9911796707
TMI Blog2017 (4) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant Shri Ram Kumar Saini has appealed against Order in Original No.05/2012 dated 06.09.2012 wherein inter alia penalty of ₹ 5 lacs under Section 112(a) (b) of the Customs Act, 1962 and further penalty of ₹ 1.00 lac under Section 114 of Customs Act 1964 have been imposed. 2. The Appellant has been represented by Shri Udit Jain, ld. Advocate and Shri R.K. Mishra, ld. AR. 3. I have carefully gone 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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kumar saini assured him to supply him with pure imported Gold; Shri Ram Kumar Saini had also stated that his accomplice brought Gold directly from foreign; He thereafter, started purchasing Gold from Shri Ram Kumar Saini; that whenever the prices quoted by Shri Ram Kumar Saini was low by ₹ 500.00 per Kg. from the prevailing market rate of Fatehpur, he would purchase the same from Shri Ram Kumar Saini and 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ind no reaon to consier retraction of their own statements given under section 108 of the Customs Act, 1962. Once again I would like to refer to the decision of the Hon ble 108 of the Customs Act, 1962. Once again I would like to refer to the decision of the Hon ble Supreme Court in the case of Surjeet Singh Chhabra (supra) and find no reason not to accept the contents of these statements especially when Shri Ram Kumar Saini 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 corrobo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
