TaxTMI 
TaxTMI 
2017 (4) TMI 1046
X X X X Extracts X X X X
X X X X Extracts X X X X
....n Customs Appeal No. CUSAP-2-2017. Vide order dated 09/12/2017, the Hon'ble High Court remanded the matter back to this Tribunal to decide the issue relating to the finding in paragraph 4.2 (iii) (iv) (v) (a) and paragraph 4.5 of the impugned order dated 22.02.2016, therefore, this appeal is before us. 3. We find that the appellant also filed misc applications for implementation of the order dated 12.07.2016 of this Tribunal. As the matter has come up before this Tribunal again for re-consideration, therefore, the misc applications dated 07.12.2016 & 29.12.2016 filed by the appellant are disposed off as infructious. 4. The Revenue has also filed the misc application for bringing on records, the facts arising out of the order of Hon'bl....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e delivery of goods imported in the name of M/s Golden Enterprises and the goods imported in the name of M/s Golden Enterprises had been delivered either at the godown of M/s Super Oil Company or Shri Vinay Kumar or Shri Sanjeev Kumar at Ludhiana. (iv) At the time of verification of IEC address of M/s Golden Enterprises it was not found occupied by M/s Golden Enterprises. (v) The suspicion to the mis-declaratin and undervaluation of the goods and assessable values taken by the DRI for calculation of duties short paid were bases on: (a) the revelations made Shri Ghanshayam Sharma, Forwarding and Logistic Agent at ICD Ludhiana that Shri Vinay Kumar is importing the good in the name of M/s Golden Enterprises. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....charges for clearances made for M/s Golden Enterprises from Shri Vinay Kumar; that he had arranged transportation for the delivery of goods imported in the name of M/s Golden Enterprises and the goods imported in the name of M/s Golden Enterprises had been delivered either at the godown of M/s Super Oil Company or Shri Vinay Kumar or Shri Sanjeev Kumar at Ludhiana. Sh. Ghanshyam Sharma further during PH also admitted that he did not know Sh. Pawan Kumar Suri but Shri. Vinay Kumar is known to him. In view of clear cut admissions, I hold that the goods imported by M/s Golden Enterprises earlier were delivered to the godowns of firms controlled by Shri. Vinay Kumar and goods for import vide impugned bills of entry are also for deliver....
X X X X Extracts X X X X
X X X X Extracts X X X X
....vealed from the records that during the course of drawn of samples, Sh. P. K. Suri proprietor of M/s Golden Enterprises the appellant himself was present and the samples were drawn under his signature only. In that circumstances, the observations in paragraph 4.2 (iii) (iv) (v) (a) and paragraph 4.5 of the impugned order are factually incorrect and have not concerned with the import of the impugned goods. In the impugned order, the adjudicating authority relied upon the statement of Sh. Ghanshayam Sharma and Sh. Manoj Kumar Arora. Shri. Ghanshayam Sharma in his reply categorically stated that he has not dealt with consignment of Golden Enterprises and he does not know Mr. P.K.Suri. He is neither CHA nor H Card holder nor G card holder so he....