TaxTMI 
TaxTMI 
2006 (10) TMI 159
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.... dated 30th June, 2003 passed by the Commissioner of Customs, ICD, Tuglakhabad, New Delhi. 2. We have also dismissed another appeal filed by one Balwan Sharma (Custom Case No. 06/2006) arising out of the same impugned order vide a separate order. The issues raised in the appeal being the same, we are inclined to dismiss this appeal as well. However, like in the case of Balwan Sharma we have examined the facts pertaining to the case of the present appeal and are, therefore, proceeding to note the same. 3. The Appellant is an employee of Haryana Police who was earlier deputed as a gunman with Sh. Harish Kumar, I.P.S. We may note that Sh. Harish Kumar appears to be the king pin in the entire racket of clandestine import of metals in the ....
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....espectively. Besides, 40 Mts of prime quality Tin and 42 Mts of prime quality of nickel were also recovered. Besides, 40MTs of prime quality Tin and 42 Mts of prime quality of nickel were also recovered. From the test report of representative samples drawn from the seized consignments, received from CRCL, it is seen that the percentage of purity of the samples, particularly that of mis-declared nickel and copper was higher than 99%. In respect of aluminium also the purity of most of the samples was 99% barring a few ones, where it was found to vary from 92.08% to 98.28%. The CRCL report in respect of nickel seized from Ganga Nursery godown at Vasant Kunj revealed that the purity of nickel was as high as 99.9%. The above interception of truc....
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....t Mr. Harish Kumar's house. He also gave the old cell phone number of Vikram Singh, i.e. 9811060655. Shri V.K. Khanna, Manager of SIL in his statement dated 9th August, 2001 stated that he was looking after the work of customs clearance and was assisted by Sh. Vikram Singh in this work. He further stated that on 3rd August, 2001 he had visited ICD Tughlakabad along with Vikram Singh and two containers were weighed in their presence, thus, they became aware of the alert on the 17 containers. However, J.R. Sharma and Sh. Harish Kumar in their statements denied knowing the appellant or the appellant being associated with them in any manner but they have also denied their own involvement in the said racket. Thus, their statement to this extent ....
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....ttempted clearance of mis-declared metals as a liason officer of Shri Harish Kumar. Morever, he evaded the summons issued to him and remained untraceable during entire proceedings. Further, his role was not limited to custom clearances of the impugned metal, but he also actively participated in the removal of incriminating documents from the house of Shri Harish Kumar to the farm house of Dr. Hans Nagar. 7. Since the main grievance of the Appellant before us was that the Tribunal in the impugned order had not discussed his case at all, we decided to look into the Order-in-Original for ourselves to see if any prejudice has been caused to him on account of the Tribunal not having specifically discussed the facts pertaining to the involveme....