2014 (2) TMI 928

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri V. K. Mehrotra, GM For the Respondent : Shri P. Arul, Supdt. (AR) JUDGEMENT                                                 Per: Mathew John S....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uto spare parts'. On examination of the goods 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 un....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....go for removal without payment of duty. Revenue 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 Aircar....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nspired together to defraud Revenue. They have 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....