2005 (3) TMI 599

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....of Rs. 3 lakhs and 7 lakhs respectively, enhanced the value of the imported items to US $ 11 per piece and confirmed duty demand of Rs. 2,30,048/- (on goods seized on 11-10-2002) and Rs. 4,94,431/- (on goods seized on 12-10-2002) and imposed penalties of Rs. 5 lakhs on Shri Atul Malhotra, Proprietor of Abhishek Electronics, Rs. l lakh on Shri Kishori Lal, Postal Clerk, Foreign Post Office, Rs. 50,000/- on Rajesh Kumar, Inspector Customs who was Sorting Assistant, Speed Post Centre, Rs. l0,000/- on Shri Vishnu Kumar, Sorting Assistant at Speed Post Centre. 2. We have heard both the sides. The confiscation and enhancement of value is not contested by M/s. Abhishek Electronics who only plead leniency in the quantum of fine and penalty,....

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..... Over and above this, Rajesh Kumar has also implicated Kishori Lal - in his statement dated 22-1-2003, Rajesh Kumar has stated that Kishori Lal told him of getting Rs. 15,000/- per parcel from the importer for clearing computer parts parcels from speed post centre during his posting for which he would get 50% of the money received; that he agreed to Kishori Lal's proposal; that Kishori Lal has given him about Rs. 60,000/- for clearance of the parcels during his tenure and out of that amount, he gave some money to the Deputy Commissioner and two Superintendents; that Kishori Lal also told him about two parcels imported by Abhishek Electronics to be detained and to be sent to FPO where Kishori Lal would manage to get them cleared on less amo....