TaxTMI 
TaxTMI 
2021 (6) TMI 580
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.... Kumar Nathalal Rathod are father and son and have been charged with dealing in the imported goods/cigarettes as alleged in the impugned OIO. DRI had visited M/s. Saurashtra CFS on 17.08.2016 and checked container No. CRXU3199110. On this Re-stuffing the container under Panchnama dated 17.08.2016, it was found to contain white woven PP bags containing 'Readymade Garments' and white PP bags were containing 2 corrugated boxes with cigarettes. The total quantity of cigarettes recovered was as follow:- Sr. No. Details of Cigarette Sticks fround from the container No. CRXU3199110 SIZE Quantity (in number of Sticks) 1. Cigarettes Sticks of Djarum brand (Clove) 85 mm (tobacco Rod 60 mm and filter 25 mm) 7,60,000 ....
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....avin Kumar Jha. He also stated that Shri. Pravin Kumar Jha went to Dubai in the month of July, 2016. (iii) Statements of Shri. Pravin Umakant Jha wherein he stated that he did not know Shri. Ranjit Dhirendra Jha. He also denied that Shri. Pappu Jha provided him any document related to Riya Imports and Exports but admitted that Pappu Jha has shown him the documents of M/s Riya Imports and Exports and told him that he had obtained IEC code in the name of his relative. He had also admitted that he had visited Dubai in search of a job on 22.07.2016 and returned on 27th August, 2016. He stated that he visited Dubai with Shrinivas Bejji also known as Shinu who was earlier working at Baggage Section in Air Cargo Complex. (iv) Sta....
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.... himself as a clearing Agent from Mundra. The said Clearing Agent told him that he was from M/s S.K. Clearing, Mundra. He further stated that he did not remember the name of the person. The said person asked him about the charges of the Delivery Order. (vii) Statement of Shri. Dilipsinh Chavda, proprietor of M/s. S.K. Shipping Agency was recorded on 14.09.2016 and 23.09.2016. He stated that one friend of him, Shri. Gambhir Singh Chauhan was working in M/s. Max Marine Services at Mundhra, CFS for survey work. Shri. Chauhan contacted him telephonically on approx 12/13 August (exact date not remembered) and wanted to meet him. Shri. Chauhan came to his office with one person and introduced him as Shri. Yashwant Rathore alias Shri. Jat....
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....ainer. Both of them stated that Shri. Hasan Bhai Kureshi told him that the container contained Garments. (x) Statements of Shri. Majhar Muzaffar Hussain was also recorded on 10.10.2016 and 18.10.2016 wherein he stated that he had met with Shri. Jatin Rathod and Nathala Kanjibhai Rathod two or three times along with Shri. Hasan Bhai Kureshi. He stated that he has no dealing with Shri. Jatin Rathod and Nathala Kanjibhai Rathod. He further stated that he was the owner of the said goods covered under Bill Of Lading dated 12.08.2016 and he did not know the owner of the said goods. He further stated that Shri. Hasan Bhai Kureshi of Ahmedabad had taken the work of clearance of said container from Mundra and he was also involved in stuffin....
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....s and concealed behind the garments if further stated that Majhar Bhai asked him about any source available at Mundra Port through which imported goods could be cleared. He stated that he contacted Nathalal Rathod who served Jatin Rathod working as security person at Mundra port. He stated that Nathalal Kanjibhai Rathod from promised him regarding clearance of cigarettes concealed behind the garments he took Rs. 2 Lakhs advance for clearance of cigarettes. 4. From the above sequence of grievance, it is seen that the entire case based on primarily on statement. The charges have also been established on the basis of these statements. 5. It is seen that all three notices have denied any knowledge of the transaction of presence of cigaret....