TaxTMI 
TaxTMI 
2017 (9) TMI 1140
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.... for the respondent ORDER Per: Dr. Satish Chandra 1. Both the appeals have been filed against the Orders in Appeal No.1055/2015 dated 12/10/2015 & 1007/2015 dated 16/09/2015. The brief facts of the case are that against the Shipping Bill No.5071706 dated 22/04/2013 M/s A.S. Export (Appellant) made an attempt to export through CHA M/s Shivam Airways Pvt., contraband item Red Sanders Wood in the....
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....d holder of M.s Shivam Airways Pvt. Ltd. on 24/04/2013 and his statement was recorded under Section 108 of the Customs Act, 1962, where he has stated that the said consignment was handed over by one Mr. Naresh Kumar, proprietor of M/s Falcon Movers. 5. The statement of Naresh Kumar M/s Falcon Movers was also recorded under Section 108 of the Customs Act, 1962 on 24/04/2013 where he has stated tha....
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....hivam Airways Pvt. Ltd. was recorded on 02.05.2013 under Section 108 of the Customs Act, 1962, where he submitted that M/s Falcon Movers is responsible for the consignment. 8. Statement of Shyamanand Sharma owner of the vehicle used for the transport of wood was recorded on 03/05/2013. He has accepted the use of vehicle for transportation of goods in question. Statement of the driver was also rec....
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....113(d) of the Customs Act, 1962 which was seized under Section 110 of the Customs Act, 1962 under Panchnama dated 23/24.04.2013. 11 By considering totality of the facts and submission of both the sides, we are of the view that both the brothers (Deepak Kumar) M/s A.S. Exports Enterprises (appellant No.1) and Naresh Kumar, proprietor of M/s Falcon Movers (appellant No.2) were actively and knowingl....