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TMI Blog2020 (9) TMI 449X X X X Extracts X X X X X X X X Extracts X X X X ..... B. K. Goyal, it is held, have mis-declared in the Bill of Entry and prohibited goods were ordered to be confiscated absolutely and other goods allowed to be redeemed on payment of fine, alongwith demand of custom duty and penalty. Penalty was also imposed on the CHA company and its three employees including the present appellant under Section 112(a) of the Act at Rs. 1 lakhs each. Being aggrieved, the appellant have preferred the present appeal. 2. This Tribunal finding that the impugned order relates to seven parties including the present appellant, directed the registry to trace if any other appeal arising from the same impugned order is filed. However, as per the report of the registry dated 04.07.2019, there are no other appeals filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er head of M/s Brij Enterprises. Statement of Mohd. Rafi representative of CHA was recorded who inter alia stated that he was the 'G' card holder working with M/s Commercial Clearing Agencies Pvt. Limited. He further stated that the letter head of M/s Brij Enterprises was given to him by Authorised Signatory Shri Naresh Dutta of the CHA company, for clearance of goods of M/s Brij Enterprises. Further, stated that he has filed the bill of entry No. 634118 under his signature for clearance of the goods. He did not know the owner, he knew only Shri Naresh Dutta for the last 7-8 years who gave the work for clearance. He used to receive Rs. 1,000/- per consignment as charges. 7. Statement of Shri Naresh Dutta was recorded on 16.10.2007 wherein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the importer alongwith the charges for clearance work. He stated that he was not knowing about the mis-declaration and/or that the consignment included prohibited / restricted goods. He further stated that he was not given any salary but only commission for the work given to M/s Commercial Clearing Agencies Pvt. Limited, for bringing the clearing work to them. 8. Statement of Shri Rajesh Gaba - appellant was recorded on 28.10.2007 at ICD, Tuglakabad on which date Shri B. K. Goyal and Shri Naresh Dutta were also present. The persons identified each other. Shri Rajesh Gaba stated that Shri B. K. Goyal was the person who used to give him the documents of M/s Brij Enterprises for clearance of the goods as well as the demand drafts for payme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned by the Prop. of importer concern, that besides these documents he use to get one blank letter signed by the importer which can be used for amendment (if any). That he used to attend the examination of the container and get the container resealed after examination by the Customs. After clearance he used to inform the transporter on telephone and use to make arrangement for payment to the transporter. That he knew Shri B. K. Goyal since April, 2007. Shri Goyal used to send him money through his person. His further statement was recorded on 12.11.2007. The appellant stated that after seeing the PAN card and driving licence produced before the Customs Officer, that he is the person who used to come with documents and money sent by Shri B. K ..... X X X X Extracts X X X X X X X X Extracts X X X X
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