2016 (12) TMI 1366

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....l) Sh. K. Poddar, AR for the Revenue Shri G. M. Sharma, Consultant for the Respondent ORDER Per V. Padmanabhan These four appeals have been filed by Revenue against the order-in-appeal dated 13/25.10.2011 passed by the Commissioner (Appeals), Jaipur. The relevant order-in-original is dated 23.07.2008. The three passengers namely S/Shri Ajay Gulati, Jatin Kapur and Kapil Rai were int....

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..... When the order was challenged before the Commissioner (Appeals) he set-aside the order in toto. Hence Revenue is in appeal. 2. Heard Shri K. Poddar, ld. AR for the Revenue and Sh. J. M. Sharma, ld. Consultant for the respondent. Ld. AR reiterated the view of the original authority and submitted that the same may be reinstated. Ld. Counsel submitted that the proceedings undertaken against Sh. ....

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....documents retrieved from the custody of respondent No. 3 when he was intercepted at IGI Airport, New Delhi and his statement recorded. The document recovered indicated that the goods covered by the two imported containers were originally valued totally at US$ 42127.50 when the same were sold by M/s Kuusakoski OY of Finland to M/s Transnational (HK) who in turn, exported the same to respondent No. ....

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....les have not been drawn from the imported scrap to establish its identity. Finally, he has dropped the demands and penal action with the view that misdeclaration of the goods could not be sustained only on the basis of statements and documents recovered from third party. 3. We find that the entire case of Revenue has been built up on the basis of a few documents recovered from respondent No. 3 ....