9911796707
TMI Blog2017 (10) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... l G. Shakkarwar, Member ( Technical ) Shri S.K. Mathur (Advocate) Shri Rishi Kumar Singh (Advocate) for Appellant Shri Mohd Altaf (Asst. Commr.) AR for Respondent ORDER Per: Anil Choudhary These three appeals are arising out of common Order-in-Original No.03/Commr./2015 dated 27.11.2015. 2. The appellant herein Shri Swadesh Verma is the Director of M/s AIMR Jewels Private Ltd, Ruchi Rastogi is the owner of Toyota Etios Liva car bearing Registration No.UP-25/AV-2429 and Shri Ajay Kumar was the driver of the car. 3. Earlier these appeals, alongwith the appeal of M/s AIMR Jewels Private Ltd. being Appeal No.C/70251/2016-CU[DB] was decided by a Single Member Bench of this Tribunal. Against the said order of Sin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Delhi vide invoice dated 07/07/2014 and further that Supreme Gold, Delhi have proved that they had purchased said gold from M/s H.H.E.C. of India who had imported and got said gold cleared through Bill of Entry No. 5913058 dated 25/06/2014 in the said Show Cause Notice Revenue is not accepting that the owner of Gold has discharged his burden to prove that the goods seized were not of smuggled nature only on the basis of a so-called certificated dated 04/08/2014 stated to have been issued by Suppliers M/s INTL Commodities DMCC wherein as stated in the said Show Cause Notice the brand name mention by M/s INTL Commodities DMCC was AL ETIHAD whereas the good under seizure are having brand name as 'VALCAMBI SUSSIE.' We find that the con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dings in the main appeal of M/s AIMR Jewels Private Ltd., we find that the penalty imposed on the appellants herein is not maintainable as well as the confiscation of the car owned by the appellant-Smt. Ruchi Rastogi is also fit to be set aside. Accordingly, we allow these appeals and order as follows:- (a) The penalties imposed against all the appellants herein is set aside. (b) The confiscation of the car Toyota Etios Liva bearning No.UP-25/AV-2429 is also set aside. We further direct the concerned Customs Authority to release the said car forthwith within a period of one week from the date of service or a receipt of a copy of this order. We also grant liberty to the appellant-Smt. Ruchi Rastogi to approach the concerned authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
