2018 (8) TMI 1471

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... [Order per: M.V. Ravindran] 1. This appeal is directed against Order-in-Appeal No.HYD-CUS-000-APP- 047-17-18 dated 24.07.2017. 2. The relevant facts that arise for consideration after filtering out unnecessary details are SIB Branch of Hyderabad, Customs carried out investigations into alleged smuggling of automobile tyres in container and consigned to one M/s Great Overseas, Hyderabad wh....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... one M.A. Mujahid and also appellant herein. The show cause notice proposed to impose penalties under Sec.112 (a) & 114AA of the Customs Act, 1962. The adjudicating authority confiscated the imported goods, rejected the value declared and imposed penalties on the appellant herein under both the sections. Aggrieved by such order, an appeal was preferred to the first appellate authority. The first a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... as his mobile number was used for contacting shipping lines and the income tax records indicate the address of M/s Great Overseas as the same that of Reliance Industries. He submits that the bill of lading is in the name of Great Overseas along with commercial invoices but the Branch Manager of shipping line was always contacting the appellant herein on his cell number which would indicate that a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....at the said Shri M.A. Mujahid of Great Overseas was employee of the appellant, to come to a conclusion that appellant has played role in smuggling of the tyres into India. 7. On perusal of the records, I find that though the shipping line Manager has stated that he was contacting the appellant on his mobile number, it is not indicated in the said statement that it was in respect of the declarat....