9911796707
TMI Blog2017 (12) TMI 726X X X X Extracts X X X X X X X X Extracts X X X X ..... When material facts came to record and that remained unrebutted by the appellants, it can be said that learned adjudicating authority having passed a very detailed order bringing out the evidence and fact in para 73 of his order, that does not call for any intervention - appeal dismissed - decided against appellant. - C/1096, 1097, 1141, 1142, 1143/08 - A/91029-91033/2017 - Dated:- 16-11-2017 - Dr. D. N. Panda, Judicial Member And Mr. C.J. Mathew, Technical Member None for appellant Ms. P. Vinita Shekhar, Joint Commissioner (AR), for respondent ORDER Per: Dr. D.N. Panda Shri M.H. Patil prays the court to ignore his appearance for the difficulty of getting no instruction from his client to pursue his matter despite several contacts with the consultant who had engaged him. Considering the above difficulty, his appearance is ignored. 2. There is an adjournment application from Ashwin Agarwal and Mukesh Saxena who are the appellants in appeal Nos. C/1142 1143/08. Record reveals that several adjournments by all the appellants were sought from time to time which is very clear from Shri Patil's averment that he has been kept in dark without instructi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods after clearance were sent to Delhi by engaging M/s Chawla Transport. Although he retracted this statement after being arrested, he reconfirmed the above facts in his subsequent statements. (7) Premises of J. N. Export International and M/s Eastern Designers at New Delhi were searched and certain documents such as a folder containing cargo arrival notices and a telephone diary etc. were recovered. (8) Enquiries with the transporter M/s Chawla Transport revealed that the goods were delivered regularly to Ashwani Aggarwal at his Shop Shabnam- the Bath Shop in Paschim Vihar. (9) Search of the premises of the abovementioned shop revealed that the phone numbers of the shop were found in the diary recovered from the premises of J. N. Export International and these were made against the name of Ashwani Aggarwal. Further, from the call records of the mobile phone of Sanjay Arora and Mukesh Saxena, it was further revealed that there were many calls made from and to these numbers of the shop. (10) Enquiries with the banks from whose accounts duty payment challans were generated for the past consignments revealed that these accounts belonged to Ashwani Agarwal and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... delivered to him proves that he was the actual importer of the goods. (18) Sanjay Arora and Mukesh Saxena were at all point of time aware of the misdeclaration. They were fully aware that high value goods such as computer parts and watch movements were being imported by misdeclaring them as garment accessories as admitted by them in their statements. However, they consciously and willing became active participants in the conspiracy. (19) Ravinder Pal Kapoor had stated that he has not imported any consignments in the name of J. N. Export International. However, investigations have revealed that many consignments were cleared in the name of these firms in Mumbai and Calcutta Port. Further, the diary recovered from his premises had the phone number of Ashwani Aggarwal and Sanjay Arora which reveals that he was very much in contact with Ashwani Aggarwal and others. The folder containing the cargo arrival notices were also recovered from his premises during the course of search and his signature in the bond papers annexed to the bills of entry filed in the name of J. N. Export International at Calcutta Custom House confirmed by the forensic experts further reveal that he was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue and perused the record. 6. Learned DR brings out that there was a pre-meditated design by the appellants to import goods making use of IEC of others and description as well as value of the imported goods were misdeclared by them. Such facts and evidence remained uncontroverted by appellant. They failed to rebut without leading and cogent evidence to prove their innocence. 7. The allegation made by Customs could not be rebutted and Revenue was defrauded. Learned adjudicating authority found that the misdeclaration caused serious prejudice to interest of Revenue and these appellants were consciously and deliberately involved therein to cause subterfuge to Revenue making illegal gain at the cost of Revenue. The bank accounts investigated reveal the money trail involved in the smuggling activities carried out by appellants. They could not detach themselves from the racket of smugglers. Whole evidence on record reveal that all these appellants were members of smuggling racket. Criminal prosecution was also launched by department against conspiracy made by these appellants. Learned adjudicating has clearly brought out the conduct of the appellants in para 59 of his order. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
