2018 (1) TMI 1467

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..... goods and preparing documents thereof with the active participation of Shri Pushpendra Saini of M/s. Bhavya Exports and Shri Santosh Saini, employee of Shri Taran Tyagi. In exchange of that he got remuneration as admitted by Shri Sanjay Yadav as well as Shri Santosh Saini in their respective statements - thus, it appears that Shri Sanjay Yadav was actively involved in the packing of the goods whi .....

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..... oner of Customs, Jaipur. 2. Brief facts of the case are that M/s. Bhavya Exports are engaged in the trading and export of the handicraft goods. The appellant who is a CHA has filed the Bill of Entry dated 5-11-2014 by declaring that 22 boxes were exported and declaration was made that the items were sheesham wood. As per invoices, goods were handed over to Air Cargo Complex, Sanganer, Jaipur. L .....

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..... bmits that appellant is involved in the packing of the material and was aware that the beads are sandalwood and not of the sheesham. 5. By considering the totality of facts and circumstances of the case, it appears that Shri Sanjay Kumar Yadav, Prop, has admitted that he let his office used for packing the goods and preparing documents thereof with the active participation of Shri Pushpendra Sa .....

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