TaxTMI 
TaxTMI 
2016 (5) TMI 501
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....nder this O-I-A dated 23/7/2014, Commissioner (Appeals) has upheld Order-in-Original No. 05-CUS/ADC/MTH/2014 dated-25/4/2014 passed by the Adjudicating authority. 2. Shri N.K. Choudhary (Advocate) appearing on behalf of the appellant argued that appellant Shri Ramchandra Kandoi is the proprietor of M/s. Shree Shyam Trading Company, Bairgania who is carrying out the business of trading in clothes and appellant Shri Chandeshwar Prasad is the staff of Shri Ramchandra Kandoi. That appellant Nandlal Kumar is the driver of vehicle No.BR 05 G2552 found transporting the seized goods and Bhola Shah is implicated based on the statement of the driver and helper Shri Ranjit Kumar. It was submitted by Learned Advocate that officers of E Coy 13th BN S....
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....provisionally. That goods seized on 16/4/2013 were also released to M/s. Shyam Trading Co. on 26/4/2013. That by a statement dated 29/4/2013, Bhola Shah refuted the statement of Ranjit Kumar (Helper) that the goods were to be transported to his godown as he does not own any godown in Bairgania. That on 30/4/13, the transporter also confirmed that 55 bundles of cloth were booked for transporting to Bairgania.That there is no evidence suggesting attempt to export of seized goods to Nepal except the statement of driver and helper of the seized vehicle. Learned Advocate made the bench go through para 19 of the Apex Court s decision in the case of Mohtesham Mohd. Ismail Vs. Special Director, Enforcement Directorate [(2007) 8 Supreme Court cases ....
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....ta)]. That no investigation was extended to the persons from whom the seized goods were purchased. 3. Shri S.N. Mitra, A.C. (A.R.) appearing on behalf of the Revenue argued that no documents of licit acquisition of clothes were produced at the time of interception. That document No. 733 recovered from the vehicle indicated Vinayat Vastralaya, Kathmandu, Nepal which means the truck was otherwise going to Nepal. That in the statement, driver and the helper has stated that they undertake such trips 12-15 times in a month. That no cross examination of driver/helper of the vehicle was sought by appellants. That documents produced by appellant Ram Chandra Kandoi were without signature and issue date and were not found acceptable by the Adjudic....
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....icle No. BR-05-G 2552 and the helper (Noticee No. 1 & 2 to the show cause notice). These statements, as brought out in para 2 & 3 of the SCN dated 26/9/2013, convey that goods were to be taken to Nepal through bullock carts and that goods of similar nature were brought regularly and transported to Bargania by them at an average of 12-15 times a month . The place Bargania is the place where owner of the goods Shri Ramchandra Kandai is trading in clothes. In para 5 of the SCN it is mentioned that Shri Ranjit Kumar (Helper) stated that articles of clothes were meant for Nepal. The evidences of both the driver and the helper are hearsay evidences without any corroboration and authenticity. It is not on record as to from where the driver & helpe....
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....ype of evidence and conviction of co-accused cannot be based on the uncorroborated statement of co-accused. Counsel for the appellant (Customs) is fair enough to concede that there is no corroborative evidence against Amrik Singh @ Chamku and Balwinder Singh for warranting their conviction under Section 135 of the Customs Act except statements of co-accused under Section 108 of Customs Act. 5. On the issue of producing documents subsequently, this bench in the case of Ram Krishna Dutta Vs. C.C. (prev.) , Kolkata [2007 (220) ELT 253 (Tri-Kolkata) held as follows in para 4 : "After considering submissions from both sides, I find that the show cause notice itself records that the driver was carrying some documents and that one of t....