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TMI Blog2019 (10) TMI 896X X X X Extracts X X X X X X X X Extracts X X X X ..... atio of tribunal judgement in Tele-brands India Pvt. Ltd the impugned order may be set aside. The instant case also relies on unauthenticated Email, retracted statements. We find that in view of the categorical findings by the Tribunal nothing survives in the case. In fact in the case against Tele-brands some confirmation by the originating country was there, which was not relied upon by tribunal as the same was not authenticated and corroborated. Such communication also is not available in this case. We find that as the very reasons for rejection of transaction value are negated, reference to NIDB data is of no help. Appeal allowed - decided in favor of appellant. - Custom Appeal No. 86267 of 2013, 86268 of 2013, 86269 of 2013, 86 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Prakash Pandya (Partner of M/s. CNG Co.), Nandgopal Naidu and Niranjan Putran (Proprietor of Swastik Shipping Agency, CHA) seeking to enhance the assessable value declared, confirming differential duty alongwith interest while proposing to impose penalty on Prakash Pandya, (partner of M/s. CNG Co.), Dayanand Stalin (Proprietor of M/s. Estelle Impex), Nandgopal Naidu and Niranjan Putran (Proprietor of Swastik Shipping Agency, CHA). The Show Cause Notice was confirmed by OIO No.02/2013 dated 04.01.2013. Appeals Nos. C/86505/2013 (Estelle Impex and Proprietor Dayanand Stalin); C/86267/2013 (Prakash Chandra Pandya); C/86268/2013 (Nandgopal Naidu) and C/86269/2013 (Prakash Chandra Pandya) were filed. 2. Learned Counsel for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s India Pvt. Ltd (supra) the impugned order may be set aside. We have gone through the records of the case and find that the investigation involves same set of evidence and persons. The investigation relies heavily on email purported to have been sent by Shri Prakash Pandya. We find that Tribunal in the case of Tele-brands (supra) has held that 7. We observed that the department heavily relied upon the statements of Shri Prakashchandra Pandya and Shri Nandgopal Govindwamy Naidu. We find that both the persons have retracted their so called confessional statements vide letter dated 31.7.2006. Therefore, the said statements cannot be considered as confessional statements. The Ld. Special Consultant appearing on behalf of the R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her the computer print outs allegedly recovered from Prakash Pandya s computer, requirements of section 138C were not fulfilled. The authenticity of the documents therefore, is not beyond doubt for accepting the same as substantial evidence 7.10. Thus, after detailed examination of facts and records, we find that the demand of differential duty and penal action cannot sustain in the facts of the instant case. Since the undervaluation of imported goods is not established, all the other confirmation such as confiscation of the goods, fines in lieu thereof, penalties on all the appellants being consequential to demand of duty, are also not sustainable. We make it clear that since this order is passed on merit, we are not addr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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