TaxTMI 
TaxTMI 
2014 (10) TMI 713
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....he guise of computer casing. Therefore, the investigation started and one container of M/s. Darshana Impex was intercepted and panchanama carried out. On examination, it was found that the container is stuffed with 425 cases of cigarettes of foreign origin. Therefore, same were seized under a reasonable belief that they are liable to confiscation and the proceedings were started. The statements of various persons were recorded. On the basis of statement recorded during the course of investigation, a case has been made against the CHA, and the importer Shri Narendra B. Jain and other noticees. Adjudication took place and it was held that the impugned consignment, (although no bill of entry is filed) is proposed to be imported by Shri Narendr....
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....e statements of co-noticees have also proved the fact that Shri Narendra B. Jain was involved in illicit import of liquor and cigarettes earlier also. He further submits that as the consignment was intercepted thereafter Shri Narendra B. Jain fled for three months, he was intercepted by the DRI and thereafter arrested and statement was recorded. The statement was not retracted before the same officer, therefore retraction cannot be relied upon. To support his contention, he relied on the decision of Naresh J. Sukhawani - 1996 (83) E.L.T. 258 (S.C.), Surjeet Singh Chhabra - 1997 (89) E.L.T. 646 (S.C.) and Bayir Extracts P. Ltd. - 2012 (285) E.L.T. 97 (Tri.-Bang.). 5. Heard both sides. Considered the submissions in detail. 6. In t....