2026 (7) TMI 25

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....are filed against the common Order-in-Original dated 12.05.2017 passed by the Principal Commissioner of Customs, Chennai-VII; brief and relevant facts as could be gathered from the impugned order are that there was intelligence input that branded glass chatons were imported by some unscrupulous persons / importers in the guise of "Artificial Stones" / "Imitation Stones" etc. by grossly mis-declaring the description as well as its value, besides clearing the consignments in different names using fictitious and non-existing Import Export Codes (IECs) or merely existed only on papers through Air Cargo Complex and also through Seaport, Chennai to serve the purpose of perpetrators of duty evasion. Further, it appeared that one such IEC viz., M/s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... considering the reply and the arguments advanced during personal hearing, the Principal Commissioner of Customs vide impugned Order-in-Original No.290/2017 dated 12.05.2017 however, confirmed the proposed demands and penalties. Though the impugned order is passed against the eight co-noticees, it is ascertained that only these Appellants have preferred these Appeals separately. 2. Heard Shri J.C. Patel, ld. Advocate for the 1st Appellant-Shri Chetan A. Mehta [Appeal No. C/41778/2017] and Ms. B. Amritha ld. Advocate for the 2nd Appellant-Shri Ketal Gangar [Appeal No. C/41936/2017] and none appeared for 3rd Appellant-Shri Chirag Jayant Shah [Appeal No. C/40654/2018]; and Shri M. Selvakumar, ld. Departmental Representative for the Revenue;....