TaxTMI 
TaxTMI 
2017 (3) TMI 587
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.... Court of Allahabad Lucknow Bench in First Appeal From Order No. 106/2006 dated 04.09.2014 has set aside the Final Order No. A/1447-1452/05-IV-SM dated 12.07.2005 passed by this Tribunal and directed this Tribunal by remitting the matter back to this Tribunal with the direction to decide the appeal afresh in the light of the evidence on record and the observations made in the said judgment dated 04.09.2014. The observations made by the Hon'ble High Court are as follows: - "We find that the learned Appellate Tribunal has failed to take into consideration the statement of Mohd. Ujair recorded under Section 108 of the Customs Act and the statement of Mohd. Fareed the owner of the truck from which it was established that the bills were sub....
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.... to M/s. Om Traders, Kanpur, that he did not know who had handed over the bilities and the bills to the truck driver and that previously he never purchased any scrap from the said K.K. Exports (India), Aligarh. Further, from the said show cause notice dated 23.01.2002 I find that the statement of Mohd. Farid was recorded on 16.08.2001 wherein he had stated that he was the owner of the seized truck No. UP-40/B-8014 that on 25.07.2001 in the morning he sent his truck from Bahraich to Nanpara loaded with vegetables that from Nanpara, the driver informed him that a loading to Kanpur was available on a freight charges of Rs. 2,200/- and he allowed to go there with proper papers of the goods and that he did not know anything about loading of smug....
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....y document which could establish that the said scrap was of foreign origin or the said scrap had entered into India without payment of Customs duty. From the show cause notice, I find that there are two sets of statements. One set of statement established that the goods dealt with in the said show cause notice were of Indian origin and they were sold by M/s. Khan Scrap Traders, Naanpara which were purchased by M/s. Khan Scrap Traders from M/s. K.K. Exports, India, Aligarh. There is another set of statements where it is recorded that scrap was loaded in Mihipurwa Jungle and there were two bilities issued etc. Now, when the departments officers had two sets of statements one raising doubt of smuggled nature of goods and other establish ....