2008 (9) TMI 639

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....urces Pvt. Ltd., Mumbai imported one inkjet printing machine and were attempting to clear the same by misdeclaring the description and value to evade customs duty. The said consignment was intercepted and after recording the statements of various persons, show cause notice was issued to M/s. Aryan Resources Pvt. Ltd. and also to the current appellant to show cause as to why amount of duty be not demanded from M/s. Aryan Resources Pvt. Ltd. and why penalty be not imposed on the current appellant. The adjudicating authority records that the main assessee M/s. Aryan Resources Pvt. Ltd. settled the issue by approaching the Settlement Commission and the current appellant has not approached the Settlement Commission. After considering the submiss....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ten defence reply vide his defence dated 15-11-2000, wherein he has stated that he had committed no offence, therefore, no penalty can be imposed on him. Shri Glenn Almeida has, however, had admitted that he had handled a shipment on behalf of their principals in USA, M/s. Global Access i.e. it do break-bulk and Customs clear a consignment for delivery to Silvassa. He has also admitted that he had contacted Shri Santosh Nair of M/s Aryan Resources for instructions for Customs clearance and delivery details. He has also admitted that the shippers invoice, packing list, certificate of origin/manifest were handed over to M/s. Aryan Resources and copy of M/s Inter Express, CHA for Customs clearance. He has further stated that the importer M/s A....