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TMI Blog2018 (8) TMI 1471X X X X Extracts X X X X X X X X Extracts X X X X ..... appals, the provisions of Section 112 (a) of Customs Act, 1962 are not attracted - appeal allowed - decided in favor of appellant. - Appeal No. C/31136/2017 - A/30760/2018 - Dated:- 25-7-2018 - Mr. M.V. RAVINDRAN, MEMBER (JUDICIAL) Shri G.V. Reddy, Advocate for the Appellant. Shri P.S. Reddy, Asst. Commissioner/DR for the Respondent. ORDER [Order per: M.V. Ravindran] 1. This appeal is directed against Order-in-Appeal No.HYD-CUS-000-APP- 047-17-18 dated 24.07.2017. 2. The relevant facts that arise for consideration after filtering out unnecessary details are SIB Branch of Hyderabad, Customs carried out investigations into alleged smuggling of automobile tyres in container and consigned to one M/s Great Overseas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hri M.A. Mujahid, who claimed to be proprietor of M/s Great Overseas itself, indicated that they are the importers of the said tyres. It is his submission that appellant has not played any role, leave alone key role or actively assisted for importing tyres in the guise of chappals. He draws my attention to the statement of Shri M.A. Mujahid recorded by the lower authorities. 4. Learned Departmental Representative on the other hand submits that the appellant for all practical purposes is treated as importer as his mobile number was used for contacting shipping lines and the income tax records indicate the address of M/s Great Overseas as the same that of Reliance Industries. He submits that the bill of lading is in the name of Great Overs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of Great Overseas claimed that consignment was imported by him and there was a mis-declaration on the IGM by the shipping lines which he was trying to rectify by getting in touch with the overseas supplier. It is also to be noted that no role is attributed to the appellant herein and no bill of entry is filed by appellant so as to allege any mis-declaration. In the absence of anything to indicate that appellant played any role in importing tyres in the guise of chappals, I find that the provisions of Sec.112 (a) of Customs Act, 1962 are not attracted. 8. In view of the foregoing, the impugned order to the extent it is contested before the Tribunal is set aside and the appeal stands allowed. (Pronounced in the Open Court on 25.07.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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