2007 (1) TMI 53

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....-2001. Shri Rajalingam, C.H.A, authorised to process the documents for the impugned export had deposed in his statement dated 10-11-2001 that Shri V.C. Sekar had given him the export documents in which the exporter's name had been corrected to read as "M/s. APARNA CLOTHING COMPANY", Coimbatore. Shri V. Sekar, another CHA in his statement dated 10-11-2001 had stated that he had been contacted by one Shri K.N. Parameswaran, a buying agent at Tirupur and an acquaintance of his and asked him to undertake the work. Shri K.N. Parameswaran, in his statement dated 22-11-2001, de posed that one Shri T. Mohanraj of Coimbatore had contacted him and told him that he wanted to send a consignment of readymade garments through Tuticorin Port. He stated th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....his statement dated 4-1-2002 stated that he had managed the affairs of M/s. Aparna Clothing Company, that the price of banians brought to Tuticorin for export was only US $ 1.05 per piece but was declared as US $ 4.5 to get higher drawback and that the shipment was organized with the help of Shri T. Mohanraj. He also stated that whatever Shri K.N. Parameswaran had stated in his statement was true. He showed the purchase order for the impugned goods showing two prices of US $ 1.05 and US $ 4.5 per piece. Acceptance of purchase order had been signed by Shri Kathirvel. 3. On the tentative finding that the goods had been willfully misdeclared and overvalued to obtain undue drawback, a Show Cause Notice was issued to confiscate the goods and pe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... He had recommended Shri K.N. Parameswaran to M/s. Aparna Clothing Company to send the shipment through Shri K.N. Parameswaran. Others had given false statements to implicate him in the alleged offence. During hearing before the Commissioner, Shri Parameswaran reiterated that he had been a freight forwarder and had transported the impugned goods but he had no role in purchasing the goods for export or in fixing their export price. Shri T. Mohanraj had received 5% commission whereas he had gained nothing. 4. Based on the statements recorded from various persons and their replies to the Show Cause Notice, the Commissioner concluded that S/Shri T. Mohanraj, T.K.S. Kathirvel, K.N. Parameswaran, Rajalingam and V. Sekar had admitted overinvoicin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e consignment. It was also submitted that Commissioner had relied on the uncorroborated statements of co-accused to penalize the appellant. 6. Appearing on behalf of the appellant, the id. Counsel reiterated the arguments contained in the appeal. According to him the only incriminating transaction attributed to the appellant in the case was that he had suggested to Shri T. Mohanraj that higher drawback could be obtained by declaring higher price for the export goods. He also submitted that the finding of guilt against the appellant was made solely on the basis of statements of co-accused. 7. In answer to a query from the Bench as to why the appellant had not cross examined the persons who had given statements implicating him, the id. Coun....