TaxTMI 
TaxTMI 
2017 (12) TMI 726
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....e difficulty, his appearance is ignored. 2. There is an adjournment application from Ashwin Agarwal and Mukesh Saxena who are the appellants in appeal Nos. C/1142 & 1143/08. Record reveals that several adjournments by all the appellants were sought from time to time which is very clear from Shri Patil's averment that he has been kept in dark without instruction calling for dismissal of appeal today. Fair opportunities of hearing were granted to the appellants. But they are sequentially failing to cause appearance. Revenue has been prejudiced thereby in view of huge demand of penalty raised in adjudication. 3. In view of the dilatory tactics followed by the appellants, the appeals are heard on the basis of merit on record and assis....
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....ated in his statement that in all these consignments, the goods were declared as Garment accessories and the shipments were from Singapore to Mumbai; that each of these consignments consisted of more that one package; that the importer had informed him and Sanjay Arora that only one package each from the said six consignments contained Garment Accessories / Shoulder Pads, and that the balance packages contained computer parts and watch movements; that this particular was meant for presenting before the Customs Officer for examination. The goods after clearance were sent to Delhi by engaging M/s Chawla Transport. Although he retracted this statement after being arrested, he reconfirmed the above facts in his subsequent statements. (....
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.... and no. 1082 dated 14.09.98 containing signature of the proprietor of M/s J. N. Export International, Ravinder Pal Kapoor was sent to the office of Government Examiner of Questioned Documents (GEQD), Hyderabad for export opinion on the authorship of signatures appearing on the bond paper. Following documents were also sent to GEQD; a. Account opening form of Union Bank Account containing signatures of Ravinder Pal Kapoor. b. Statement of Ravinder Pal Kapoor recorded by DRI. (13) The GEQD furnished its report stating that all the signatures were written by the same person. (14) In his statement, Sanjay Arora also admitted that imports were handled by him at the behest of Ashwani Aggarwal. (15) As....
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....ent accessories as admitted by them in their statements. However, they consciously and willing became active participants in the conspiracy. (19) Ravinder Pal Kapoor had stated that he has not imported any consignments in the name of J. N. Export International. However, investigations have revealed that many consignments were cleared in the name of these firms in Mumbai and Calcutta Port. Further, the diary recovered from his premises had the phone number of Ashwani Aggarwal and Sanjay Arora which reveals that he was very much in contact with Ashwani Aggarwal and others. The folder containing the cargo arrival notices were also recovered from his premises during the course of search and his signature in the bond papers annexed to t....
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....ration which has been established by the investigation. Hon'ble Supreme Court in the case of Commissioner of Customs Vs. Essar Oil Ltd. reported in 2004 (172) ELT. 0433 SC had held that Fraud as is well known vitiates every solemn act. Fraud and justice never dwell together. Therefore these people deserve no mercy or leniency and it is prayed that the penalty against them maybe be upheld. (24) Reliance is also placed on the following decisions: c. Commissioner of Customs (Preventive) Vs. Aafloat Textiles (I) Pvt. Ltd. reported in 2009 (235) ELT 0587 (SC) d. Commissioner of Customs Vs. Candid Enterprises reported in 2000 (130) ELT. 404 (SC) e. Satish Mohan Agarwal Vs. Commissioner of Customs (Sea-Export), ....
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....9 of his order. 8. Record also reveals questionable modus operandi of the appellants, apparent from para 53 of the adjudication order. The manner how the bills were also discharged for the illicit use of telephones in the smuggling activity brought out their contact with each other to achieve their ill object. That has been dealt by learned adjudicating authority in para 50 of his order. The documents recovered revealed commitment of offence against Revenue and movement of the goods also speak against the appellants as to their involvement in routing these smuggled goods to their destination. 9. Learned DR brought out that the action of the appellant when resulted injury to Revenue demonstrating that they were actively and consciously....