TaxTMI 
TaxTMI 
2009 (10) TMI 732
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....dust etc. valued at around Rs. 12,00,000/- from a passenger Shri Arif Vohra. Subsequent investigations revealed that the ticket for Shri Arif Vohra was booked by Shri Iqbal, this was stated by Shri Jayesh Patel of M/s. World Wide Overseas Pvt. Ltd. who had booked the ticket; Shri Arif Vohra the passenger stated that ticket was bought for him by Shri Iqbal Bhai. Further, it was also noticed that 26....
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....ubmits that the telephone was not in his name. He had never given any statement regarding his complicity in the smuggling activity. He did not own a car whereas as per the records Iqbalbhai owned Uno car. Further, he also submits that none of the persons concerned have given his name as the person. There can be several persons who have the name as Iqbal and this does not prove that he was the pers....
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....y the passenger on 26 occasions and by the Air Customs Superintendent on 240 occasions. 3. The learned DR on the other hand submits that the appellant has not been able to show how telephone came to be issued with his residence as the address of the person. Further, he also submits that all the persons have given the name of the person concerned as Iqbalbhai and appellant has not been able to sho....
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....ame as Iqbalbhai Vallibhai Vohra which cannot be equated with Iqbalbhai Daudbhai Vohra. Shri Jayesh Patel has simply mentioned Iqbalbhai and it was rightly pointed out that there can be several Iqbals in the country. I am surprised that the investigating officers did not check the photograph which should be available with the mobile company since as per KYC Rule, mobile companies are required to t....