TaxTMI 
TaxTMI 
2018 (7) TMI 1607
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....BOEs were filed by Mr. Suman Kumar Jha, a G-Card holder for M/s. Rama Kant Sahu and the documents were apparently handed over to him by Mr. Malkiat Singh, proprietor of the importer (M/s. Shivani Industries). The involvement of one Mr. Inderjit Singh (the appellant in CUS.AA 157/2018) was also discerned. The goods were seized under Section 110 of the Act, and notices were issued to M/s. Shivani Industries, Mr. Malkiat Singh, Mr. Inderjit Singh and Mr. H.S. Chadha (the appellant in CUS.AA 156/2018). Show Cause Notices (SCNs) were issued to the said parties. 3. After detailed adjudication proceedings, demands in excess of Rs. 10 crores were confirmed against the noticee. Besides, personal penalties were also imposed upon various individuals, including the present appellants (Mr. H.S. Chadha and Mr. Inderjit Singh). 4. The investigations had inter alia led to the seizure of documents in the form of electronic/digital files found in the laptop of Mr. H.S. Chadha who used to deal with foreign tyre manufacturers. The other appellant - Mr. Inderjit Singh is alleged to have assisted Mr. Malkiat Singh in the said operations. The statements of all the concerned persons - Mr. Inderjit S....
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....country. Scrutiny of the data showed clear evidence of the goods such as cigarettes (with brand name), food supplements and other goods which were later found concealed in the containers for which bill of entry were filed by Shivani Industries. Further, during the course of Investigation; it has been established that Shri Malkit Singh, proprietor of Shivani Industries was only a pawn in the smuggling racket who opened an IEC code number at the behest of Shri Inderjeet Singh for monetary consideration of Rs. 20,000/- per consignment. This fact stands established through statements recorded by the Department. Shri Inderjeet Singh was found actively involved in arranging an official address for Shivani Industries. He was also found to be the defacto importer arranging for CHA clearance, handling correspondence with shipping line, arranging forged indemnity bond, etc. The KYC documents were submitted to CHA by Inderjeet Singh. The above evidences clearly substantiate the role played by Shri Inderjeet Singh in the smuggling of goods. Consequently, we find no reason to interfere with -,the penalty imposed on him which is sustained. 14. The investigation by the Department has establish....
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....oticee No.4 has been rejected as the whole case is not merely based on the statements of Sh. Suman Jha and Sh. Inderjeet Singh but on other corroborative evidences specially in the form of documents, computer records recovered from various premises. Request for supply of unspecified non-relied upon documents has also been rejected as the same is absurd. Sh. Tarun Chawla, Advocate was informed vide letter of even no. 11131 dated 05.09.2016 to submit the final reply by 16.09.2016, failing which the matter would be decided without further reference to him or his client. Rejection of his request for cross-examination and supply of unspecified non-relied upon documents had also been communicated through the letter dated 05.09.2016. No response has been received so far in this regard. 64.2 Request of cross-examination of Sh. Malkiat Singh; Sh. Inderjit Singh; and of authorized person of Shipping Line sought by Sh. H.S. Chadha is also rejected on the grounds as discussed in the preceding para." 8. While discussing the case against Mr. H.S. Chadha, the order-in-original summarized the incriminating material apart from the statements recorded by Mr. Malkiat Singh and Mr. Inderjit Sing....
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....is statement recorded on 25.08.2014 confirmed that these photos were taken from his mobile. It clearly proves 'that he had active knowledge of outright smuggling and the contents being imported in M/s. Shivani Industries in the name of Sh. Malkiat Singh. 67.4.3 Sh. H.S. Chadha is a regular offender and has been defrauding the exchequer by indulging in smuggling activities. Just a few weeks before 'interception of smuggling in respect of M/s Shivani Industries, he was reportedly arrested for illegally carrying gold' of 8 Kgs, (Approx.) when he arrived' from Dubai on 07.06.2014 alongwith Sh. Inderjit Singh who was also caught with approximately 7.50 Kgs of gold at the IGI Airport, New Delhi. The above fact has been admitted by Sh. Inderjit Singh in his statement recorded on 24.07.14. In this Case also, the investigation proved that the gold however belonged to Mr. Harminder Singh Chadha. Sh. Inderjit Singh was entirely helping him. 'The foreign trip of Sh. Inderjit Singh was entirely financed by Mr. Harminder Singh Chadha. 67.4.4 From the above it is proved beyond doubt that Sh. Harminder Singh Chadha was the mastermind of the whole scheme of the affairs who....