9911796707
TMI Blog2024 (12) TMI 748X X X X Extracts X X X X X X X X Extracts X X X X ..... ion carried out on 29/05/2024 and 30/05/2024. The respondent on ascertaining value of the said goods, through Customs empaneled chartered engineer the value of the goods is Rs. 4,11,46,352/-. Conduct of applicant - suppression of documents - HELD THAT:- The respondent had issued summons to the applicant and had demanded all related documents regarding said shipment such as, sale and purchase invoice in between M/s. ACJ Computronix and S. S. Overseas, all transactions, balance sheet, profit and loss account etc. The applicant is issued with the 7 summonses. In this regard the applicant has submitted that, he has submitted all documents - Prima facie applicant has not supplied the invoices of the transaction between his firm and M/s. S. S. Ov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd. The applicant issued summons and he had provided entire record of the transaction. The applicant has no concern with the M/s. S. S. Overseas. Applicant had issued letters and clarified his innocence. In the search dated 31/05/2024, the stock found was of repair and other material, which has no concern with the applicant. The applicant has submitted his profit and loss account, KYC details. The owner of M/s. S. S. Overseas was arrested and is released on bail. Applicant has apprehension of arrest. 4] Applicant has placed on record, the bail order of co-accused Premanand Dixit, the summons issued by respondent, reply given by the applicant, bank statement, income tax return. Seizure memo dated 02/06/2024. 5] Applicant preferred interim ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bail, as there is need of custodial interrogation. 8] Heard Ld. Advocate Gangan for the applicant and Special Prosecutor for the respondent. 9] Ld. Adv. for the applicant submits that, there was no bill of entry filed by applicant or by any other person. The applicant has no concern with the said consignment. It is submitted that, respondent had arrested Premanand Dixit and who was granted bail. The statement recorded by the respondent are retracted by the witnesses and there is no corroborative material with the respondent against the present applicant. Ld. Special Prosecutor for Customs, pointed out the conduct of the applicant and submitted that, applicant did not co-operated inspite summoned by Customs. 10] During course of argument, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etor M/s. S. S. Overseas Premanand Dixit. Prima facie this statement shows that, present applicant had allegedly suggested to open a company in the name of this witness and applicant will use IEC for import of goods. Not only this, it is alleged that, present applicant had imported 10 consignments declared as motherboard. If the statement of Santosh Dwibdi, employee of M/s. ACJ Computronix is considered then, the allegations of new IEC being created in the name of M/s. S. S. Overseas, is reflected. Similar is the statements of Vikas Singh, Charandas and Ajitkumar. 16] Prima facie from the material placed on record, the present applicant is allegedly connected with the said import of goods and also the witnesses had stated about past consign ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such circumstances, though there is no bill of entry, the applicant has alleged nexus and his custodial interrogation becomes necessary. 19] On behalf of applicant reliance is placed on the decision of M/s. R.S. Impex Vs. C.C. New Delhi, 2017(9) TMI 925 and on the decision of Garden Silks Limited and others Vs. Union of India (1999) 8 SCC 744 . I have gone through the aforesaid decisions. As stated above, though there is no bill of entry and goods were intercepted in the transit, prima facie value of the goods which were mis-declared is in corers. Conduct of the applicant is such that, he has not supplied all the documents nor remain present before customs authority, prior to filing of this application. In such circumstances aforesaid decis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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