2025 (9) TMI 269

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....an Sharma, Adv. ORDER PER 1. Leave granted. 2. Heard learned counsel for the parties. 3. This appeal arises from an order dated 14.08.2024 passed by the High Court of Judicature at Bombay in Customs Appeal No. 17 of 2023. 4. Though appeal against the judgment and order of the Customs, Excise and Service Tax Appellate Tribunal ("CESTAT") was dismissed, but certain observations have crept in paragraph 6 of the judgment of the High Court which run contrary to CESTAT's observations, therefore, on 28.02.2025, a limited notice was issued by this Court. For reference, the Order dated 28.02.2025 is extracted below: Application seeking exemption from filing a certified copy of the impugned order is allowed. Delay con....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....." (Emphasis Supplied) 6. The submission of the learned counsel for the appellant is that the observation made by the High Court that the factual finding returned in the Order-in-original in respect of misdeclaration was accepted by the CESTAT is not correct, as would be clear from paragraphs 4.9 to 4.12 of the order of CESTAT. 7. The observations of CESTAT in paragraphs 4.9 to 4.12 are extracted below: "4.9 From the above it is quite evident that sole evidence relied in the impugned order, against the appellant is the statement dated 19.06.2017 of Shri Rajesh Kumar Goswami, wherein he has stated that their custom Broker had suggested to declare the goods as "Metal Toy Guns". Apart from the above in the impugned orde....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s required to examine whether the confessional statement is voluntary; in other words, whether it was not obtained by threat, duress or promise. If the Court is satisfied from the evidence that it was voluntary, then it is required to examine whether the statement is true. If the Court on examination of the evidence finds that the retracted confession is true, that part of the inculpatory portion could be relied upon to base conviction. However, the prudence and practice require that Court would seek assurance getting corroboration from other evidence adduced by the prosecution. We do not find even a whisper in the entire order, about the statement relied upon holding it to be true and voluntary. In our view the impugned order needs to be s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....porter and in the import documents. 4.11 Admittedly, certificate as required in terms of ITC (HS) Import Policy, Condition No. 2, for the import of goods under CTH 9503 was not produced by the Importer/Custom Broker, but what stopped/prevented Custom Officers from insisting on the same before allowing the clearance. Can this failure of the Custom Officers be also the reason for accusing the Custom Broker of his failure to comply with the policy requirements? 4.12 Appellant as per the Article of Charges have been accused of failure in complying with Regulation 11(d) and 11(e) of the Custom Broker Regulations 2013. The said Regulations are reproduced below: (d) advise his client to comply with the provisions of the ....