2022 (8) TMI 335

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....peals), Ahmedabad. 2. The brief facts of the case are that M/s Ambaji Prints is a proprietorship firm wherein Shri Paresh Lakhabhai Patel is the proprietor. The said firm is engaged in the Job work of embroidery and import of Computerized Embroidery Machines. Whereas all the works related to import of machine is handed by Shri Rameshbhai Patel, brother of Shri Paresh Patel alonwith his friend Shri NareshbhaiSavaliya. Two computerized embroidery machines were imported and brought to Hazira port and Bill of Entry was filed for clearance of such two computerized embroidery machines for home consumption. In detail examination of the said two machines 25 gold bars totally weighing 19.600 Kgs. Valued at Rs. 5,77,31,000/- found concealed therei....

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.... Prints. Their statements were obtained under pressure and duress and same has not been accepted by the authorities below. The impugned order also shows that the statements of the Appellants as well as Shri Paresh Lakhabhai Patel have been relied upon for holding that the Appellants knew about gold bars secreted in one of the machines imported in the name of M/s Ambaji Prints. But, not a single statement recorded by the DRI officers has been established as an admissible evidence as mandatorily required under Section 138B of the Customs Act, and therefore none of such statements was admissible as evidence in this case. He placed reliance on the following decisions:- (a) Jindal Drugs Pvt. Ltd. - 2016 (340) ELT 67 (P&H) (b) G....

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....nd set aside in the interest of justice. 6. On the other hand, Shri Dharmendra Kanjani, learned Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He placed reliance on the following decisions:- (a) 2019(369) ELT 1538 (Tri. Bang) -V K Mohammad Ali vs. CC Cochin. (b) 2003 (155) ELT 423(S.C.) - Om Prakash Bhatia vs. Commissioner of Customs, Delhi (c) 2015(323)ELT 136 (Pat.) -MD. Akhtar vs. CC, Patna (d) 2016 (344) ELT 1154 (Mad.) - Commissioner of Customs (Air) vs. P. Sinnasamy. (e) 2020 (371) ELT 224 (Mad.) -Commissioner of Customs (Air) vs. Abdul Azeez (f) 2019(370)ELT 472 (Tri. Chennai) -P Balampurugan vs. Commissioner of Customs, Ti....