9911796707
TMI Blog2017 (12) TMI 1455X X X X Extracts X X X X X X X X Extracts X X X X ..... ty of ₹ 1,00,000/- have been rightly imposed under Section 112 of the Customs Act on the appellant. 2. The brief facts of the case are that on 08th January, 2004 Officers of L.C.S. Barhni intercepted a Tata Truck bearing Registration No.NA-2 KHA-2340 at the Customs barrier, which was having a valid permit dated 06/01/2004 for entry into India issued by the Embassy of India, Kathmandu. During examination of the said truck, it appeared to have some cavity within the body of the truck. On examination, a large cavity was detected behind the driver's cabin. The said cavity on being opened before two independent witnesses and two other persons occupying the truck, 80 packets (each packet containing 50 pcs) of Pashmina Shawls, totalling 4000 Pcs, valued at ₹ 1 Crore were recovered. The recovered shawls were confirmed to be Pashmina shawls of Chinese origin by the local Trade Associations and Traders. At the time of interception of the truck, there were three persons occupying the truck, namely, driver of the truck Shri Chhewang Tamong, resident of Kathmandu, Nepal, Shri Bajirman Dong Tamong resident of Kathmandu, Nepal and Shri Dawa Tamong resident of Kathmandu, Nepal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly Chhewang Tamong had given him the idea to smuggle the goods and had shown him the cavity made in the truck. That he had deputed the driver Shri Chhewang Tamang and Dava Tamong to conduct survey from Kathmandu to Delhi via Barhni, before sending the consignment. That Shri Sanjay Sethia of M/s Amar Traders, New Delhi was his friend and he had placed orders over telephone. That he had already sold such particular shawls to M/s Amar Trader, New Delhi. After reaching the consignment at Delhi, he would make phone calls to Shri Sanjay Sethia and as per the directions he would unload the Seized goods. That he would take payment in Indian Currency and take it to Nepal by draft. Further, he admitted that he was having a shop in China Town Shopping Centre, Kathmandu and he stored Chinese goods as well as the goods of other countries in his shop. That he did not know the owner of the truck but he knew the driver Shri Chhewang Tamong and that he had visited China, regarding his own business. Further, on being asked about Shri Chewan he admitted that he knew him very well and his telephone number is present in the telephone diary seized by the Customs Officers. That he was also dealing in ite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n to have been acquired directly from Himalaya Pashmina on 15/10/2003, for which no legal import document was available. Statement of one Shri Satyanarayan, who is stated to be the owner of M/s Satyanarayan Traders, New Delhi was recorded in which he disclosed that he was accountant in the firms M/s Amar Traders and getting a salary of ₹ 5,000/- per month from Shri Sanjay Sethia. That he established the firm M/s Satyanarayan on direction of Shri Sethia. That he was looking after the work of accountant of all the three firms that of M/s Amar Traders, M/s Oswal Textile Agencies and M/s Satyanarayan. That, these firms conducted the business of import and local sale. He was working with Mr. Sanjay Sethia for last 2 years and he was owner of the firms. 5. The three samples drawn at the time of seizure by the officers of Customs, Barhni from the recovered shawls and Trade opinion obtained from M/s Pravin concern, Krishna Nagar, Nepal and from Secretary of Udyog Vanijya Vyapar Sangh, Krishna Nagar, Nepal, who vide their letters dated 08th January, 2004 confirmed the same to be Pashmina shawls of Chinese origin. The Texture and quality of Pashmina shawls was also got tested from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Department to decide his application dated 13/08/2004 within a few days. The Hon'ble High Court vide its Order dated 15/11/2004 directed the Department to take final decision in the matter relating to provisional release. The report regarding authenticity of bills of entry and their co-relation with the goods seized during follow-up obtained from Delhi Customs authorities reveals that two copies of Bills of Entry did not tally with each other and some of the goods do not cover by the Bill of Entry. The goods seized by the Delhi Customs on 09th January, 2004 valued at ₹ 9,79,925/- was ordered to be provisionally released by the Commissioner of Customs, Lucknow by order dated 10/12/2004 on furnishing cash security of ₹ 1 lakh and on execution of Bond equal to the value of the seized goods and the same were delivered to the appellant on 18th January, 2005. 9. In his further reply to show cause dated 18th June, 2007 filed through his Advocate, it was submitted that Smt. Rajani Bafna is the aunt of Shri Sanjay Sethia and mainly a housewife and not looking after the day-to-day affairs of M/s Oswal Textiles Agencies, New Delhi. The recovery of shawls and other items ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation and as the goods had been provisionally released to the appellant on furnishing of cash security and bond, option to redeem was given on payment of fine of ₹ 25,000/- in terms of Section 125 (2) of the Act. Further, an amount of ₹ 74,930/- was determined as duty payable towards these goods valued at ₹ 1,70,650/-, the balance of goods valued at ₹ 8,09,275/- were released. Further, penalty under Section 112 was imposed on various persons and also on this appellant for ₹ 1 lakh. 11. Aggrieved by the said order, appellant preferred appeal before this Tribunal. The learned Counsel urges that according to the admitted facts in the show cause notice, no case of alleged smuggling is made out against the appellant. The Revenue have not brought any evidence against this appellant save and except the allegation that the visiting card of the appellant was found in possession of Shri Bajirman Tomang owner of the goods being pashmina shawls. The only case made out is that Mr. Sanjay Sethia had met the appellant few months back along with one Mr. Chewang of Nepal. Further, in the follow-up search conducted in the premises of the appellant at New Delhi, almo ..... 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