TaxTMI 
TaxTMI 
2017 (6) TMI 307
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....officers of the DRI reached the parking area of Shroff Charitable Hospital, Daryaganj, New Delhi alongwith the independent witnesses. They found a white coloured Mahindra Scorpio vehicle bearing registration No. BR-30-P-1251 was available and three persons were standing near the driver side door of the car and they were trying to remove the inside pad of the driver side door of the said vehicle. It was further noticed that three more persons were sitting inside the said vehicle. Three persons who were trying to remove the pad from the front driver side door introduced themselves as Shankar Kumar Sah from Sitamarhi, Chandra Prakash Verma, Daryaganj, New Delhi; and Subodh Kumar. At the instance of these persons, the car was taken to Paryavara....
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....d Subodh Kumar, an employee went to the hospital for seeking an appointment from the Doctor. Out of curiosity, they went to the parking lot where they were arrested. At the strength of the written submission ld. Counsel further submits that the impugned order is patently perverse and baseless. The penalty imposed only on the basis of the statement which was later, retracted. No corroborative evidence was found. To support her submission she relied upon the following case laws: (1) Sushil Kumar Kanodia vs. CC, Chennai- 2008 (12) STR 798 (Tri. Chennai) (2) Commissioner vs. Sushil Kumar Kanodia -2015 (319) ELT A73 (Mad) (3) Birendera Kumar Singh vs. CC, Lucvknow-2006 (198) ELT 460 (Tri.Del) (4) Ashwin S. Mehta vs. CC, Mumbai-2006 (197) ELT....
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....s went to the parking lot to collect the gold. The appellant was living in the nearby area at Ansari Road so he was well acquainted with the Darya Ganj area from where the gold was recovered. In these circumstances, the appellant cannot disassociate himself from the recovered gold stating that he was an innocent bystander and was a curious lookers. Chander Parkash Verma was the readymade recipient of the smuggled gold. It is alleged that later, all the appellants have retracted their earlier statement, naturally, as per legal advice. The appellant went with his employee Subodh Verma on his scooter which was parked in the parking lot of Shroff Charity Hospital, just to collect the gold. Being an employee it cannot be said that Sh. Verma was ....