2013 (12) TMI 1497

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....ingh, Advocate, for the Appellant. Shri Devendra Nagvenkar, Addl. Comm. (AR), for the Respondent. ORDER [Order per : P.R. Chandrasekharan, Member (T)]. - The appeals and stay petitions are directed against order-in-original No. 33/2012, dated 28-9-2012 passed by the Commissioner of Customs (Export), JNCH, Nhava Sheva. 2. The appellants are Shri R.K. Goyal, and Smt. Geeta Goyal, Di....

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....y name of M/s. Agrawal Traders, M/s. S.S. Enterprises and M/s. Neel Impex and did not have any transactions with the aforesaid firms; however, the records seized especially the extracts of bank statements, indicate transactions of the appellant, i.e., Bronze Logistics Ltd. with M/s. Neel Impex and M/s. S.S. Enterprises. Therefore, the appellants have made false statements as regards their transact....

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....or other exporters have implicated the appellants in the fraudulent export transactions undertaken by them. The only evidence relied upon by the Revenue is the bank statement which shows financial transactions between the appellant and S.S. Enterprises. Merely because the appellants had financial transactions with the exporter, it does not mean that the appellant was involved in aiding or abetting....