2008 (4) TMI 326

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....s. Nirvana Trading Co. Delhi, M/s. Amry Trading Co. Pvt. Ltd. Delhi, M/s. Gracia International, Delhi, M/s. R.B. Enterprises, Navi Mumbai and M/s. Aar Jay Trading Company which revealed that these firms had misdeclared in terms of description, quantity and value to the tune of Rs. 3 crores but declared their consignments giving their values as Rs. 7.07 lakhs only and that those consignments belonged to the firms owned by the petitioner. According to the Directorate the petitioner appears to the king pin who is involved in import of the electronic goods by misdeclaration in the name of the above said firms at Air Cargo Complex, Sahar, Mumbai and also seems to be the person controlling the activities of the aforesaid firms and the major benef....

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....s, learned counsel for the petitioner referred to the application seeking judicial remand of co-accused Rajaram Yadav where the department itself stated that Rajaram Yadav though admitted that he had financed the duty payment but he had not disclosed the details of the actual persons who are involved in the import of the said goods by misdeclaration and therefore, according to the petitioner, it does not lie in the mouth of the respondent to say that petitioner owned these firms. 7. My attention has also been drawn to the bail application made by the Ajay Sharma where in para 7 of the application it was stated that he had shown willingness to pay customs duty as applicable in the said five companies. He further took me to para 12 of the ....

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....tor General of India. In order to bring the petitioner in the net of evasion of customs duty, investigators must show some cogent evidence to connect the petitioner with evasion of duty of electronic goods imported by his firms. Except the statement of Rajaram Yadav there is hardly any evidence on record as on date from where it could be gathered that the aforesaid five firms belong to the petitioner. Even if the statement of Rajaram Yadav is presumed to be correct then too it is difficult to believe his statement as he retracted from his statement subsequently. Even otherwise, reading of the statement of Ajay Sharma co-accused and also averments made in his bail application. It is manifest that it was he who was responsible for import of e....