TaxTMI 
TaxTMI 
2008 (11) TMI 541
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.... for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The claim of the appellants to 18000 pieces of Philips Triacs which form part of the assorted foreign made goods seized under the reasonable belief that they had been smuggled into the country and hence liable to confiscation and confiscated absolutely has been rejected by the Commissioner of Customs on the ground tha....
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....ically stated in his statement given to the investigating officers which was recorded under Section 108 of the Customs Act, 1962 that he had negotiated and dealt with one Shri Lalitbhai of Chennai for supply of certain electronic components without bills on cash basis and not with Shri Chandrakant M. Goyal or his company viz. M/s. Conjap Electronic Company. In support of his statement, he submitte....
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.... apparent that the claim of M/s. Conjap Electronics in this regard is nothing but false and is clearly fabricated. Similarly, the claim made by Shri Rakesh R. Gandhi of M/s. Ghelabhai & Co. at the time of personal hearing is an afterthought and not convincing enough to allow him the goods.   I am, therefore, not inclined to accept the submissions made by M/s. Conjap Electronics Industri....