9911796707
TMI Blog2017 (11) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... There is no material available on record to show that the retail invoices placed by the appellant are false or fabricated. Apparently, the retail invoices are VAT paid and the VAT registration number and PAN were mentioned. It is noted that the said officers had merely recorded the statement of the proprietor of M/s.Bhawana International and no attempt was made to confront the evidence namely retail invoices of M/s.Bhawana International produced by the appellant. Therefore, the purchase documents as produced by the appellants cannot be discarded on the basis of the statement, without any verification of the content of the retail invoices. The appellant produced the retail invoices of M/s.Bhawana International and there is no materia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of ₹ 10,00,000/- each under section 112 (b) of the Customs Act, 1962 on the appellants herein. By the impugned order, the Commissioner(Appeals) reduced the penalty amount to ₹ 8,00,000/- from ₹ 10,00,000/- on each of the appellants. 2. Heard both sides and perused the appeal records. 3. The main contention of the ld. Counsel for the appellant is that the appellant purchased the gold legally from M/s Bhawana International under proper bills and paid VAT. The Ld. Counsel drew the attention of the bench to the retail invoices showing the company s VAT number and PAN. It is further submitted that Shri Shambhu Dayal Sharma, proprietor of M/s Bhawana International in his statement dated 04.06.2014 had not disputed the au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Prasad/Shah by his letter dated 10.05.2014 addressed to the Commissioner of Customs, Patna stated that he was engaged in manufacture and sale of gold and silver ornaments and running a jewellery shop by the name of Saraf Jewellers. He stated that he purchased two pieces of gold bars from M/s Bhawana International, Chandni CHowk, Delhi on 14.04.2014 vide bill no. B1/R1/002 dated 12.04.2014 and B1/R1/003 dated 14.04.2014 respectively. It is also stated that on his instructions his brother Shri Chandreshwar Prasad/Shah handed over the gold to Shri Sujit Kumar for carrying it to Patna to hand it over to Shri Mahavir Prasad/shah to make gold ornaments in exchange of the said gold. It is categorically claimed by the appellant that the gold bars ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l invoices placed by the appellant are false or fabricated. Apparently, the retail invoices are VAT paid and the VAT registration number and PAN were mentioned. 7. The purpose of investigation is to search out and examine the particulars in an attempt to learn the facts about something hidden by the accused. Under the scheme of the Customs Act, 1962, there are certain provisions for investigation, such as - Section 105 Power to search premises, Section 106 Power to stop and search conveyances, Section 107 Power to examine persons, Section 108 Power to summon persons to give evidence and produce Documents. Section 109 Seizure of goods, documents and things. There are various provisions for confiscation of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dabad [2007 (216) E.L.T. 310 (Tri.-Ahmd.)] held as under:- 54.It appears that, having obtained confessional statements the Revenue Officers did not carry out the detailed investigation into the relevant aspects of the case, particularly, the Bank accounts of Bhimanis and the working of the assessee s factory. Recording of the confessional statement would not put an end to the investigation and the Revenue Officers should be careful to ensure that they are not tricked out of a regular and detailed investigation by making strategic confessions which are retracted by preparing affidavits soon after they are made and which affidavits are again strategically withheld from the Revenue Officers, so that they become complacent and do not carr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cords and documents of M/s.Bhawana International for corroboration of the documents of the appellant. The customs officers had proceeded on the basis of the initial statement of Shri Sujit Kumar which was retracted from jail. The lower authorities observed that Shri Sujit Kumar in his initial statement admitted the smuggling of the gold. But, after considering the overall facts and circumstances of the case to the extent of purchase documents produced by the appellants such as retail invoices would prevail over the statements, unless the genuinity of the documents is doubted. Hence, I find force in the submission of the ld.Counsel for the appellant. 9. The Revenue in their para-wise comments filed by the ld.AR strongly relied upon the de ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
