TaxTMI 
TaxTMI 
2018 (4) TMI 1348
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....spondent : S/Sh A.K. Singh, Amreesh Jain, DR ORDER Per V. Padmanabhan All the present appeals have been filed challenging the Order-in-Original No.10/2017 dated 28.04.2017. Specific information was received by Directorate of Revenue Intelligence (DRI) that illegally imported Sony Televisions were stored secretly at a godown premises at Karol Bagh, Delhi, which were controlled by one Sh Bhimendra Kumar Goyal, @ Munna Goyal, @ Sh BK Goyal, @ V.K. Goyal. Search was conducted at the premises on 15.10.2014 and 120 pcs. of LED TVs of "Sony Bravia" brand of different sizes were found and seized. Subsequently, another godown premises of Shri B.K. Goyal, situated at Shahbad, Daulatpur, Delhi was also searched and 185 pcs. of LED TVs of 'Son....
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..... DRI, Calcutta booked a separate case against S/Shri BK Goyal, Pawan Kumar Ralli, Naresh Dutta and others in connection with two containers imported at Calcutta port which were found to contain un-declared cigarettes. 7. DRI Lucknow booked another case against S/Shri Pawan Gupta and Deepak Verma in connection with 12 MTs of Red Sanders Wood attempted to be exported through ICD Tughlakabad. 8. During further investigation, DRI Calcutta found, during scrutiny of record, that one M/s Shriniwasa Roadways (P) Ltd, Calcutta were regularly transporting 20/40 ft. containers from Calcutta to Delhi, under the Inland Weighing Bills issued by CONCOR. 9. Detailed investigation was carried-out by DRI, in to the allegations of smuggling of telev....
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....017 - filed by M/s HIM Logistics (P) Ltd, M/s HLPL Logistics (P) Ltd and the Directors S/Shri Ashok Sharma and Parkash Chand Sharma: a) Penalties have been imposed on all the 4 appellants in the impugned order. The case of the department is that the appellants have acted as a Customs Broker at the Delhi Port with respect to some of the firms alleged to have been used by Shri Bhimendra Kumar Goyal for his nefarious smuggling activities. It has been alleged that two firms-M/s Singh Impex and M/s Karan Overseas were opened by the same persons with two different names Shri Karan Singh and Shri Karan Arora. It is alleged that the appellants did not verify the antecedents of the said firms and facilitated imports by Shri BK Goyal in the ....
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....ex Logistics P Ltd and Shri Daulat Ram, Director a) The allegation made against the appellant is that as CHA, they facilitated custom clearance of imports made by Shri BK Goyal in the name of different importers. It is alleged that all the documents were provided by Shri BK Goyal and payment of duty was also made by him in cash. b) The ld Advocate submitted that Revenue has not brought out the details of any bill of entry, on the basis of which the appellants can be alleged to have facilitated unlawful import of any goods. It is submitted that in the absence of any such specific Bill of Entry, the charge against the appellants cannot be sustained. He prayed that the penalty under Section 112/114AA may be set-aside. ....
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.... Shri BK Goyal in cash. The consignors were all found to be fictitious. The container which was intercepted by DR in the CONCOR yard in Delhi was also transported by M/s Shriniwasa Roadways and found to contain electronic goods, such as televisions. It stands admitted in the statements of Shri Nagendra Mishra as well as Shri Shriniwas Bansal that their companies had booked various consignments in the name of many fictitious firms. It further stands admitted that they used to send empty containers to some place as per the instructions of either Shri Rajesh or Shri Vijay on phone and the goods were loaded at such place and then transported by M/s Shriniwasa Roadways. b) After consideration of the evidence on record, we are of the vie....
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....hat Shri PK Ralli was arrested on !3.10.2014 and was in the custody of DRI Calcutta and hence could not have handed-over documents pertaining to Bill of Entry 7069884 dated 15.10.2014 of M/s Mehak Overseas. c) We have carefully considered the statements urged on behalf of the appellant vis-a-vis the evidence on record and the findings of the adjudicating authority. Shri PK Ralli is alleged to have been actively involved in the clearance of various goods imported by Shri BK Goyal in fictitious names. From the statement of Shri Ralli, it is revealed that he used to receive monetary consideration to the extent of Rs. 3 to 4 lakhs per container from Shri BK Goyal. Shri Ralli is found to have acted as middleman and cleared several consi....