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TMI Blog2022 (3) TMI 758X X X X Extracts X X X X X X X X Extracts X X X X ..... oboration in the statement of the appellant that the appellant has shared money foregone for non payment of customs duty with Sh. Varun Mahajan, in that circumstance, the appellant is not entitled to any leniency from this Tribunal as the appellant misappropriated the government money. There are no infirmity in the impugned order for imposing penalties and the same is upheld - appeal dismissed. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alized. 3. On the other hand, ld.AR opposed the contention of ld. Counsel for the appellant, drew my attention to the statement recorded during the investigation wherein the appellant has admitted the guilt. 4. Heard both sides. 5. Considering the submissions made by both sides, I find that this is case of preparing fake TR-6 challans showing payment of customs duty which actually was not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Saini has not handed over any amount agant BE No.491 dated 15/04/2013 for a TR-6 Challan; That his friend Varun Mahajan knew his financial problems and that in September 2011 he suggested making money by faking TR-6 Challans and presenting the same to Customs for taking release of the imported goods and the money thus generated will be equally shared between them; That he required mone ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f money as his mother was being treated of cancer and also because this money was being made without putting any effort; That he had spent the money received from Varun Mahajan on his mother s treatment, to meet his personal expenses, on his sister s marriage in July, 2013; That he was not aware of any person except Varun Mahajan being involved in preparation and submission of fake TR-6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustoms duty with Sh. Varun Mahajan, in that circumstance, the appellant is not entitled to any leniency from this Tribunal as the appellant misappropriated the government money. In that circumstance, I do not find any infirmity in the impugned order for imposing penalties and the same is upheld. 7. In the result, the appeals filed by the appellant are dismissed. (dictated pronounced in cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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