2024 (5) TMI 22

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....CD, Tughlakabad whereby he: 1.1. Confiscated under section 113 (d), (h) and (i) the goods attempted to be exported under Shipping Bill No. 1163482 dated 19.04.2010 valued at Rs. 4,47,750/- and allowed them to be redeemed on payment of redemption fine of Rs. 1,00,000/-. 1.2. Found that the goods which had already been exported under 25 past shipping bills were also liable to confiscation and, therefore, confiscated sale proceeds of Rs. 3,430/- available in the bank account of M/s. Singhal Traders and ordered investigation into the remaining sale proceeds of Rs. 1,13,43,550/-. 1.3. Imposed penalty of Rs. 25,00,000/- on Shri Manish Singhal each under section 114 and section 114AA. 1.4. Imposed penalty of Rs. 5,00,000/- on M/s. Amit Ent....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rt that the good attempted to be exported was urea. The consignment was therefore, seized, statements were recorded and the matter was investigated which showed that in addition to the consignment which was seized while being attempted to be exported, 25 previous consignments were also exported by the same exporter describing the goods in the same manner. 7. Thereafter, show cause notice [SCN] dated 12.8.2011 was issued to these three appellants and others which culminated in the impugned order. This SCN was issued relying on 12 documents (RUDs). Of these, RUD-1 is the Shipping Bill dated 19.4.2010, RUD-10 are copies of 25 previous Shipping Bills, RUD-3 is the Panchnama, RUD-11, are copies of various summons issued, RUD-12 is a copy of ano....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....stances of the case, the court considers unreasonable; or (b) when the person who made the statement is examined as a witness in the case before the court and the court is of opinion that, having regard to the circumstances of the case, the statement should be admitted in evidence in the interests of justice. (2) The provisions of sub-section (1) shall, so far as may be, apply in relation to any proceeding under this Act, other than a proceeding before a court, as they apply in relation to a proceeding before a court. 11. It is a well-settled legal position that unless the statements have been put through the process prescribed under section 138B, they are not relevant at all to prove the case. By not following the procedure prescribe....