2013 (11) TMI 1428

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....e container was examined and excess goods were found which were valued at Rs. 56,33,360/- as against declared value of around Rs. 1,00,000/-. Investigation was taken up which culminated in the impugned order. Besides confiscating the goods, penalty was imposed not only on the importer but also on many others. One of the persons on whom penalty has been imposed is the present appellant. 2. The present appellant, Shri R. Sreekumar was Manager of CHA firm. He appeared in person and explained his case. He submits that he requested for cross examination of witnesses which was not allowed and also requested a copy of relevant Bill of Entry which was also not supplied to him. He submits that he had not filed 'import application' for movement of....

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....ized by the Commissioner in the impugned order in paragraph 123 is reproduced below : Shri R. Sreekumar in his statement has inter-alia admitted that during the second week of November 2004, Sri. P.V. Vijayakumar informed him about a consignment belonging to an old friend, Sunji Mohammed, which was due to arrive by vessel M.V. Lanka Mahapola Voy.232; that as per the document supplied by Sri. Vijayakumar, he filed B.E. No. 151584 on 25.11.2004 for the clearance of the consignment of Sri Kunjhi Mohammed, which arrived in container number CRXU 932183-8; that he, Vijayakumar and Sri. Kunji Mohammed hatched a plan and that according to the plan Sri. Vijay was to do the false sealing of the container and that he was to seek de-stuffing of the ....