9911796707
TMI Blog2024 (8) TMI 1354X X X X Extracts X X X X X X X X Extracts X X X X ..... goods were procured by the appellant from domestic supplier. It is also fact that transaction also suffered the GST and E-way bill and invoices were raised. It is also found that the detail investigation is yet to be carried out and only thereafter it can be established whether the goods under seizure is clandestinely form KASEZ or otherwise. In this position, the condition of bank guarantee of Rs. 6,20,26,403/- appears to be very harsh. Therefore, the amount of bank guarantee needs to be reduced, in the facts and circumstances of the case. Accordingly, the goods may be provisionally released on execution of bond for Rs. 3,65,78,838/- with a bank guarantee of Rs. 3 crores. The impugned order is modified - Appeal disposed off. - HON'BL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of dispute, no documentary evidence in supply of areca nuts to M/s Parth Global Impex were available with three of the above suppliers, while one of them was not found existing at their address. Clearly investigation thus on verifications contented it is evident to the reasonable conclusion that seized goods in question are imported areca nuts, which have been cleared without payment of duty. Therefore, on account of non-submission of legitimate documents regarding the source of said seized goods vis- -vis the connection of key persons namely Shri Himanshu Shri Sovit Jain to the appellant and diversion of sale of offending goods from KASEZ Gandhidham, the DRI has reason to believe that detained goods were offending in nature and were part o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l the observations such as non-movement of goods is based on assumption presumption whereas there is no justification of the statement. There is no corroborative evidence produced by the department, in respect of the said statement and on the contrary appellant had submitted all the evidences such as E-way Bills, E-invoices, and payment details. She submits that the Learned Commissioner had failed to give any observation in respect of the documents submitted by the appellant which clearly cast shadow of doubt, that impugned goods are locally procured only and some goods were allegedly diverted from KASEZ to DTA. 2.3 Without Prejudice, she also submits that if at all, the goods are diverted than also appellant cannot be tied up with the prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ease, order for execution of bond and bank guarantee is just and proper, it does not required any interference. 4. We have carefully considered the submission made by both the side and perused the records. We find that the goods were seized after primary investigation. We find that there is no evidence that even though it is assumed that the goods were diverted from SEZ but as per the documents submitted by the appellant the goods were procured by the appellant from domestic supplier. It is also fact that transaction also suffered the GST and E-way bill and invoices were raised. 4.1 Having observed above, we also find that the detail investigation is yet to be carried out and only thereafter it can be established whether the goods under sei ..... X X X X Extracts X X X X X X X X Extracts X X X X
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