9911796707
TMI Blog2017 (3) TMI 1586X X X X Extracts X X X X X X X X Extracts X X X X ..... ER These appeals have filed by M/s. Seatrans Freight Agencies Pvt. Ltd., (appeal No. C/41777/2013) and Shri K.V. Srinivasan (appeal No. C/41776/2013) against the common order dated 17-6-2013 passed by the Commissioner (Appeals), Chennai. Hence, both the appeals are taken up together for disposal. 2. The brief facts of the case are that pursuant to the investigation conducted by DRI, a SCN d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder upheld the order of the original authority. Aggrieved, both the appellants are before this forum. 3. Today when the matter came up for hearing, on behalf of the appellants ld. Advocate Shri S. Murugappan submits that although the second named appellant M/s. Seatrans Freight Agencies Pvt. Ltd., is also a steamer agent, in the present case they functioned only as freight forwarders and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. Seatrans Freight Agencies Pvt. Ltd., as consignee. He points out that the switching of documents and issue of new documents by M/s. Risetech Containers Lines Ltd. Hong Kong could not have been possible to be done without the instruction or active connivance of the appellant. 5. Heard both sides and gone through the records. 6.1 Perusal of the impugned SCN from pages 13 to 14 indic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rment has not been even attempted to be countered or disproved by the department. 6.4 All the acts and omissions as appearing from the SCN and impugned order only serve to indicate that the importer in collusion with Chinese exporter had perpetrated this fraudulent exercise. 6.5 No facts or evidence to incriminate the appellants are forthcoming either in the notice or in the impugned o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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