TaxTMI 
TaxTMI 
2019 (6) TMI 277
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....AC (A.R) for Respondent ORDER Per: P Anjani Kumar, Member (Technical) Different importers namely Modern Impex, M/s. Gaylord Impex and M/s. Aarey Impex, Modern Impex have filed B/E No.738809, 7338810, 731182 of date 09.11.2004 declaring the goods to be Walkman, Radios and Rechargeable Lantern. On examination it was found that the consignment contained Radio cassette recorder, DVD player, Emer....
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....its that Appellant did not commit any Act rendering goods liable for confiscation under Section 111(e), 111(f), 111(j), 111(h); Shri Pansare approached him for help in clearance of the above imports; The Appellant did not entertain him even when he came alongwith Shri Anwar; search at the Appellants residence and office did not lead to recovery of any evidence; Shri Anwar who is the co-accused; in....
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....iterate the findings of OIO and submitted that, Imported goods were found to be grossly mis-declared in terms of quantity, description and value; the importer Anwar who masterminded (para 13 on page 3 of the impugned order) the 3 imports in the names of M/s. R.A. Impex, M/s. Modern Impex and M/s. Gaylord Impex named this Appellant as the main person/financer behind the whole case; call records sho....
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....th Shri C.R. Shukla and the statement of Shri Anwar saying that he had financial dealing with M/s. Gaylord Impex one of the importer and the fact that there are some call records showing conversation between the person involved, other than this no evidence has been brought to justify the imposition of penalty to Shri R. C. Shukla. It has not been brought out as to the exact role he played in rende....