1993 (10) TMI 177

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....Bank. Subsequently, Intelligence revealed that the consignments were cleared on payment of production of forged TR 6 challans and the Senior Manager of Punjab National Bank confirmed that the amounts as mentioned in TR 6 challans was not deposited in their Bank. The Managing Director of the appellant was summoned and he stated that the work of clearance had been entrusted to a firm of Clearing Agents, M/s. Golden Eagle Cargo Services, having their office at Karol Bagh, New Delhi and they had handed over two cheques to the Clearing Agent for payment of customs duty. The statement of Sh. Azad Singh Chauhan, Proprietor of M/s. Golden Eagle Cargo Services was also recorded on 10-5-1991 in which he stated that he had received the duty amount fro....

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....e has received the amount of customs duty by cheque which he has deposited in his firm's account with Canara Bank and he has also received a cash payment of Rs. 90,713/- and that since the amount had not been deposited by him with the Customs Department, he undertook to deposit the same immediately and that since the appellant had already paid the amount to him it was his responsibility to deposit the amount with the Customs authorities. The charge of conspiracy appears to be based mainly on the fact that the work of import in respect of the bills of entry in question had been entrusted to M/s. Golden Eagle Cargo Services instead of to the regular clearing agent of the appellant viz. M/s. Manilal Patel and that the appellant did not verify ....