TaxTMI 
TaxTMI 
2020 (4) TMI 184
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....at Commissioner (Appeals), has dismissed the appeals as barred by limitation by observing that the same stands filed after a period of 94 days and he has no power to condon the delay. It was also noticed by Commissioner (Appeals) that the appellant had not deposited the requisite pre-deposit of 7.5%. 2. However, it is noticed that the order impugned before the Commissioner (Appeals) was passed on 22.03.2018, and received by the appellants on 24.03.2018. The appeals their against was filed by the appellants before Commissioner (Appeals) on 23.05.2018, but the same were returned by the registry as the same were not accompanied with the evidence of pre-deposit. The said fact is evident from registered entry No. 4964 placed on record by the ....
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.... the name of one M/s. Ankit Emterprises, Gandhi Nagar, Delhi. 5. The container was examined on 17.12.2016 and was found to contain only a few corrugate boxes and the remaining goods were found to be cigarettes of foreign origin of different brands without any declaration of MRP. As the import of the cigarettes without the mention of MRP was in violation of the provisions of the legal Metrology Act, 2009, the officers entertained a view that the same was with an intention to smuggle the cigarettes without payment of duty and by illegally entering into India. As a consequence the same was seized under a Panchanama dated 17.12.2016. 6. During the post seizure investigations, statements of various persons were recorded. As the bill of lad....
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....also on 19.04.2017 indicating that he was known to Shri Habib-Uz-Zaman for the last 15 years, who was engaged in freight forwarding work that he and his brother wanted to import marble stones and asked him to arrange for IEC at a Commission; that such IEC in the name of M/s. Ankit Enterprises was transferred to them alongwith providing of PAN Card and other documents in the name of Ankit Enterprises. Further statement of one Shri Lalit Katoch, MD of all-Track Logistics was recorded deposing that he received a call from one Shri Pawan Kumar Singhal, regarding the clearance of consignment imported by M/s. Ankit Enterprises Statement of Shri Pawan Kumar Singhal was also recorded, wherein he admitted having received a call from one of his clien....
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....y M/s. Seaking Shipping and Logistics for helping him. As regards the cheque amount of Rs. One Lakh Shri Habib-Uz-Zaman disclosed that the same was given to Shri Gireesh Kumar as a loan. 8. Based upon the above, proceedings were initiated against the appellants, inter alia, for imposition of penalties upon them. The notice also proposed confiscation of the goods and imposition of penalties upon the other appellants. As the impugned order of Commissioner (Appeals) stands passed in relation to the present two appellants only, their appeals are being taken up for final disposal. 9. On going through the impugned orders as also the submissions made by both the sides it is seen that the adjudicating authority has concluded that the present ....
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....and made by Tania (Asia) Singapore, so as to establish as to who paid the freight and on whose constructions the consignment was booked. As per the appellant they had never visited Singapore at any point of time and there is no record of even any telephonic conversation between the appellant and the supplier or the shipping agency etc. There is no evidence of remittance of money by the appellant to the foreign supplier. Even when Shri Ajay Kumar, Manager KMTC contacted the appellants for delivery of the goods, they denied having any connection with the consignment imported in the name of Ankit Enterprises. As rightly argued by the learned Advocate, that if the present appellants were the owners of the imported consignment, there is no reaso....