2022 (3) TMI 758

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....Respondent: Shri M.S.Dhindsa, AR ORDER 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 u....

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....wala, Chheharta, Amritsar (Noticee No.9), in his statements 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. Gupt....

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....nd submitted any fake TR-6 challan himself; That during the period September 2011 to October, 2012, 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....

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....t he has told his family members and Sanjeev Patni that he is into the business of import and export and that he is importing cement from Pakistan 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 b....