TaxTMI 
TaxTMI 
2018 (9) TMI 510
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....7.10.2011 for clearance of unbranded glassware. On 02.11.2011 and 03.11.2011, the goods were examined wherein it was found that goods are branded glassware alongwith liquor, branded cigarette, branded ladies purse and other miscellaneous goods, therefore, the whole of the consignment to be put under seizure and inquiry was conducted. On the basis of investigation, it revealed that the documents were filed for import of the mis-declared goods and persons namely, Shri Sanjay Arora, proprietor of M/s Pico Trading Company, Shri Sanjiv Kumar Singh alias Daggu, Shri Hemant Sachdeva of M/s Madhyam Logistics, Shri Deepak Kumar Rishi - (the main conspirator) and Shri Sadanan Chaudhary, CHA were apparently involved in filing fraudulent papers and att....
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....on the basis of these phone calls, it cannot be alleged that appellant was involved in the import in question. Therefore, no penalty can be imposed on the appellant. To support his contentions, he relied on the decision of this Tribunal in the case of Shafeek P.K. Vs. Commissioner of Customs, Cochin 2015 (325) ELT 199 (Tri. - Bang.) 3. On the other hand, the Ld. DR strongly opposed the contentions of the Ld. Counsel and submits that appellant was behind the scene who was involved in the illegal import of such goods. He drew our attention to the statement of Shri Deepak Kumar Rishi who categorically stated that he intimated to the appellant on 31.10.11 about the investigation conducted and the details of goods found in the container. Theref....
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....at he had not met Sh. Deepak Rishi (as stated by him) at Kotak Mahindra Bank and never told him for clearance; that as regard to the call details wherein call from his office land line to the mobile of Sh. Deepak Rishi was made he has stated that his landline nos. are accessible to all his staffs and these calls from landline number might have been made by Sh. N.K. Singh and the call made from his mobile may be a return call." It was also found that certain details of the phone calls made between the landline/mobile no. of appellant and Shri Deepak Kumar Rishi and Shri NK Singh, the details of those phone calls is also extracted here below: Sl. No. From To Date Time Duration in Seconds 1. 01141015892 9899389405 29.09.2011 1....