9911796707
TMI Blog2018 (10) TMI 1807X X X X Extracts X X X X X X X X Extracts X X X X ..... ate of Revenue Intelligence has intercepted the consignment during the process of assessment and has taken over the documents. Investigation conducted indicated that the Bill of Entry was partly filled; was however signed; the delivery order was prepared, the examination of the goods revealed that the consignment contained telephones, ball bearings, batteries for digital cameras. The goods were seized as there were differences in the contents of the invoices and Bill of Entry and the actual goods received the same was seized. The premises of the appellant were also searched and a file was recovered containing some documents belonging to six Bills of Entry. As per the documents available in the file, it appeared that goods were imported in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s reiterated the grounds of appeal and stated that as the Bill of Entry was not filled, no misdeclaration can be alleged against the appellants; the goods were still in the custody of Customs only and he was not allowed to complete the Bill of Entry; the statements dated 18-1-2005, 25-1-2005 and 13-4-2005 were extracted under threat inducement; his request for cross-examination of customs officers and Mahazar witnesses was not permitted by the adjudicating authority; the lower authority did not verify whether there was any examination report of the customs officers appended on the reverse side of Bill of Entry; the statements of proper officers responsible for clearance of goods were not recorded; the lower authority has obtained comments f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and value of goods. It was not the case of the appellant that the invoices recovered from his possession on 11-1-2005 truthfully contained details of the goods imported vide said consignments. 6.1 The appellant did not prove that he had the right intentions. The appellant rather than proving his bona fides was harping on mistakes in the investigation and procedures of clearance. The appellant cannot escape due to certain faults in the procedures and mistakes in the investigation. The Revenue need not prove the case with arithmetical precision. We find that a reasonable case has been made out to show the intentions of the appellant in misdeclaring the nature and value with an intention to evade payment of duty. Under these circum-stanc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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