2024 (3) TMI 361

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....ellant Shri Tariq Sulaiman , Authorized Representative for the Respondent ORDER Order : [ Per Shri K. Anpazhakan ] The present appeal has been filed against the impugned Order-in-Original No. CCP/NER/12/2015 dated 08.09.2015 passed by the Commissioner of Customs (Preventive), Shillong, wherein the Ld. Commissioner has confirmed the demand of Customs duties amounting to Rs.29,47,625/- a....

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....s of lading, Proforma Invoices, Commercial Invoices, transport documents, packing list, TT/LC/DP evidencing proof of shipment at Balla LCS, Bangladesh. Accordingly, it was presumed that the importer has imported the said goods without payment of customs duties, by collusion, wilful mis-statement and suppression of facts. Hence, Customs duty has been demanded on the above said money transferred and....

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....ence cited by the Revenue based on which the Customs duty has been demanded is the remittance of the money to the exporter's bank at Bangladesh through the Appellant's Axis Bank/IndusInd Bank at Agarthala. Other than this there is no evidence available on record to establish that actual import of the said goods have taken place. 4.1. We observe that the impugned order has listed out 39 ....

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....the ground of transfer of money from the Appellant's Bank Account to the Exporter in Bangladesh. The Department could have conducted investigation to find out the purpose for which the money was transferred or they could have transferred the case to the concerned department to investigate on the money laundering angle. Without initiating any such action, demanding customs duty only based on th....