9911796707
TMI Blog2019 (11) TMI 967X X X X Extracts X X X X X X X X Extracts X X X X ..... rmendra Singh, Superintendent (AR) for the respondent ORDER PER: C J MATHEW This appeal of M/s Ayaz Ahmed Ansari, against order-in-original no. 110/2008 dated 13th October 2008 of Commissioner of Customs (NS-IV), Jawaharlal Nehru Custom House, Nhava Sheva in which the appellant has been imposed with a penalty of Rs. 34,24,812/- under section 114A of Customs Act,1962, also challenges the fasteni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant was that goods, viz, 'denim fabrics', imported, against warehousing bills of entry referred supra by M/s Mutidaya Exports was transferred to the appellant and, allegedly cleared without payment of duty against advance licence no. 0310360140/20.12.2005 and 0310379199/ 05.05.2006, issued to M/s S Kumar and Company and M/s Suvidh Overseas respectively, which had allegedly been obtained by submitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he show cause notice, was correct. However, in the ascertainment, conducted in the presence of the noticee herein, as directed by the Tribunal on 15th January 2015 which affirmed inconsistency with the bills of entry referred to in the show cause notice, the adjudicating authority appears to have held against the appellant solely on the count of certain discrepancies therein, as noted by the Direc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Directorate of Revenue Intelligence is unambiguous that there is no conformity with the three bills of entry referred in the show cause notice. 6. The enumeration of 24 items in the bill of entry against a mere four in the packing list does not, by itself, indicate that these were discrepancies between the packing list and bill of entry without proper and full evaluation of the said descripti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the three bills of entry referred to in the show cause notice. The discrepancies pointed out in verification report do not suffice to conclude that the goods are in conformity with the descriptions in the three bills of entry cited in the show cause notice. 8. We, therefore, find that the conclusion of manipulation, or deliberate attempt to conceal the origin of the seized goods, is not establ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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