TaxTMI 
TaxTMI 
2017 (1) TMI 211
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....he employees. It was argued that charges contained in the impugned show-cause notice have been made out on the alleged retracted statements of the appellants. He argued that the statement of two employees are absolutely identical and therefore clearly indicated that the same were dictated. It was argued that Shri Vinshnu Gosavi, his employee never knew about the containment of Indian currency in any parcel then whether meant to be forwarded upcountry or abroad, but he was steered to give statement accordingly by the customs officers. It has been argued that both the employees of the appellant namely, Shri Dharam Shankar Shukla and Shri Vishnu Sahadev Gosavi in statements recorded on 6.4.2005 and 5.4.2005 have stated that the appellant had called the office land-line number from his mobile phone and instructed each of them to receive 4 packages from Shri Ismu Pottiyal. Accordingly they had received the packages and forwarded to Aramex Courier Pvt. Ltd. It was also argued that he was forced to admit that he had earlier lied about his employees receiving the packages from Ismu Pottiyal in his absence on 5.4.2005, but rather he had personally received the said packages from Ismu Pottiy....
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.... conducted and statements have been recorded. After the export consignment booked by M/s Aramex, courier company was found to contain Indian currency amounting to Rs. 11,12,400/- in 11 takas packed in gunny bags. Similarly, in another gunny bag Indian currency amounting to Rs. 11,10,000/- was found concealed in another 11 takas of fabrics. The same was seized under the Panchnama. The said consignment was booked for Aramex Dubai through Emirate Airlines. From the courier company, it was found that the said packages was booked by Mr. Sushil Kumar Jugal Ginoria, their co-courier agent. From the inquiry, it was found that the said packages were booked in the name of Mr. Kasam Nazeeb, Sharjah by the consignor M/s Sanjari Textiles Pvt. Ltd. On the inquiry from office of Shri Sushil Kumar Ginoria, it was revealed that 4 packages were booked for 44 packets and 11 packets were wrapped in each of the 4 gunny bags. Other two packets of gunny bags were also intercepted and on examination it was found to contain Rs. 22,30,000 hidden in those consignments, which was also booked by Sanjari Textiles Pvt. Ltd. to Shri Kasam Nazeeb. Total currency of Rs. 44,52,400/- was seized. Detail investigations....
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.... is received from M/s. Speedways Courier though no such company was in existence He had also submitted the Mobile number as well as residential address of Ismu Pottiyal. 3.13 Further statement of Shri Sushil Kumar Ginoria was recorded on 12.04.05 in the jail premises. One more statement of Shri Sushil Kumar Ginoria was recorded on 20.04.05, wherein he admitted that in his earlier statements, he had given all the facts and disclosed the names of Mohammed Afzal Hussain and Ismu Pottiyal who were the main persons in the smuggling of Indian currency in the instant case. He also accepted that he had taken the flat on rent at B-503, Shiv Surabhi Aptt., Thakur Village, Kandivali (E). Mumbai - 400 101 on leave-license basis by him in the month of May 2004 as per the request made by Shri Mohd. Afzal Hussain and that he vacated it and allowed Ismu Pottiyal to stay there and that he had taken the flat No. A-404. Gourav Shikhar at Thakur Village, Kandivali (E), Mumbai on leave and license basis in the month of April 2005 through the estate agent. He also identified his photograph and signature bearing on the said licensee bio-data form and admitted that he himself had additionally written Is....
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....5 had also admitted that Mohmd. Afzal Hussain and Ismu Pottiyal were sending lie consignments to Dubai through their courier company He also admitted that they were also in touch with his brother but they avoided him. Regarding their activities, he confessed that he was suspicious about them but his brother (Sushil Kumar Ginoria) told him that they were sending textile pieces to Dubai for printing net and further told him not to worry about it. 3.17 Further. Shri Dharam Shanker Shukla in his statement dated 08.04.05 had admitted that he had given zerox copy of His ration card to Ismu Potiyyal as per his employer Sushil Kumar Ginoria s instructions. Investigations have further brought out that the Mobile number 9820736301 in use of Shri Ismu Pottiyal was in the name of Dharam S. Shukla, the employee of Sushil Kumar Ginoria. Further, there were frequent calls and conversations between Mobile telephone number 9869067403 and office telephone number 56.430585 and residence telephone number 28854115, all belonging to Sushil Kumar Ginoria. It was also found out that there were various incoming calls from UAE. including the telephone number 971504715761 which was found to be the contact ....