9911796707
TMI Blog2018 (1) TMI 1063X X X X Extracts X X X X X X X X Extracts X X X X ..... e heard Shri Ashish Batra, Advocate as well as S/Shri P. Juneja and R.K. Manjhi, DRs. 3. The brief facts of the case are as follows: The appellant as CB filed the bill of entry in respect of M/s Shiva Enterprises for clearance of goods as per the details given to him by the importer. But on examination of goods, apart from the declared goods, other goods like cosmetic items of different brands, mobile phones of different brands, electronic items of various brands were also found. In addition, it was noticed during physical examination that the undeclared goods were found bearing marking of "Made in India", being of brands like Lakme, Ponds, Lotus, etc. After obtaining samples of the original products from the respective manufacturers in I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment. ii) Even though, in the original statements given by S/Shri Dinesh and Vinod Kumar, they had admitted the customs offence of mis-declaration, during the course of cross-examination, the said statements stand retracted but the adjudicating authority has failed to give due weightage to such retraction. iii) The Inquiry Officer has held that the appellant is not guilty of violation of Regulation 11(a). iv) He also relied on the decision of the Tribunal in appellant's own case of different imports vide Final Order No.56660/2017 dated 21.09.2017 in which the Tribunal set-aside the revoking of the CB license. 5. The ld DR justified the impugned order. He submitted that the CB did not declare the details of the imported goods correctl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e) requires due diligence by CB to ascertain the correctness of information by importer and 11(n) requires the CB to verify the antecedents, correctness of IEC code number, identity of the client, etc. From the record, it is seen that M/s Shiva Enterprises was showing Shri Dinesh Kumar as proprietor. However, Shri Vinod Kumar was the actual beneficiary of all the transactions but the entire documentation was shown in the name of M/s Shiva Enterprises. The CB has made no efforts to verify the functioning of his client at the given address and the correctness of IEC code number. It is evident that the CB has failed to verify antecedents, correctness of IEC details, etc. 10. During the course of investigation, statements of both S/Shri Dinesh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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