TaxTMI 
TaxTMI 
2014 (2) TMI 928
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....espondent : Shri P. Arul, Supdt. (AR) JUDGEMENT Per: Mathew John Stay petitions in respect of the above four....
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....ods the consignment was actually found to contain various electronic goods like Handy cam, Video camera, Battery charger, USB port connecter etc. In this operation Shri M. Ramesh, the second applicant, G card holder of M/s. India Impex Logistics Pvt. Ltd., A Customs House Agent, was found to have played an active role. He had cleared another consignment under Air way Bill No. 17693167620 dated 26-....
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....venue also had a case that two such consignments were removed in such manner in the past. The fourth applicant is Airport Authority of India, who is the custodian of the goods at the airport. 2. We have heard the submissions on both sides. In the case of Shri M. Ramesh, the Ld. Counsel submits that he was simply sitting in the vehicle outside the Aircargo Complex and had not played any role in sm....
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.... done so on past occasions also. 4. In respect of the role of IAAI she submits that the entry in their registers relating to the consignment imported by Timken India (Pvt.) Ltd. was left open to facilitate clearance of the impugned consignment. 5. We have considered the submission on both sides, we find prima facie that the first three appellants have clearly played active roles in smuggling the....