2022 (3) TMI 758

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....R The appellant is in appeal against the impugned order wherein the penalties have been imposed under section 112 (a) and section 114AA of Customs Act, 1962 for alleged preparation of fake TR-6 challans showing payment of customs duty which actually was not paid by the appellant. 2. Ld. Counsel for the appellant submits that the appellant was working under the guidance of Shri Varun Mahajan and ....

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....ts tendered under section 108 of the Act ibid, n 01.01.2015, 03.01.2015, 04.01.2015 and 05.01.2015 had inter alia stated as under:- That he knew Varun Mahajan (Noticee No.5) and Saurabh Saini (Noticee No.4) as they were "H" card holders of M/s. Gupta Fast Forwarders Pvt.Ltd., but factually they had hired the CHA licence of M/s. Gupta Fast Forwarders Pvt.Ltd. and that they were working independen....

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....12, he shared money generated through submission of fake TR-6 Challans with Varun Mahajan and not thereafter, as Varun Mahajan was no longer working at Rail Cargo as none of the importer was ready to give any work to Varun Mahajan because of he being a hardcore drug addict; That he had not maintained any account of money received from Varun Mahajan but by an estimate, it was about Rs. 30-35 lakh....

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....in partnership with Varun Mahajan; That he had told his family members that the money being earned by him is all from legal sources; That the money he had received from Varun Mahajan on account of his share in the Customs duty evaded by preparing and submitting fake TR-6 challans by Varun Mahajan had been deposited in bank accounts." 6. As there is corroboration in the statement of the appell....