2026 (8) TMI 249

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....l. 2 One consignment imported by M/s. Jai Durga Implex, New Delhi vide Bill of Entry No. 4929842 dated 15.10.2011 through JNCH, Nhava Sheva, Customs Commissionerate and this appellant a "G" Card Holder of CHA M/s. Geo Express was assigned with the duty of releasing the goods, which act could not be completed and on account of unreasonable delay, appellant had to return back the documents to the importer through its person Mr. Amit Agrahari (called a middleman in the transaction). Almost one month after such arrival of goods, on specific intelligence received by the Department regarding illegal import of various consumer items on the eve of Diwali, the said goods were subjected to 100% exemption and found to be crackers, a restricted /pro....

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.... in appellant's personal account was meant for the purpose of carrying out essential transactions. Further he submitted that appellant in its own statement (Para-11-line number 9 onwards of the Appeal Memo) has confirmed that he only had informed the Customs Department namely the Group-III, Assistant Commissioner (Appriser) that there was mismatch in the description of goods made in the Bill of Entry on the basis of invoice and the actual goods imported and the same fact has also been acknowledged by Importer's own person namely Mr. Amit Agrahari in his statement recorded u/s. 108 of the Customs Act. The documents concerning the import were returned back by the Appellant without pursuing clearance of the goods imported. It would be worthwhi....

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....s was not informed by the appellant about taking of such an assignment, it could be noticed from the statement of proprietor M/s. Geo Cargo Express that he did not deny such transaction but only narrated that this agent Mr. Pawan Kumar Singh (Appellant) would be in a better position to explain about the consignment of these two Bills of Entry and he was informed by Mr. Pawan Kumar Singh on a later date that documents were returned back to the parties over some dispute and intimation was given to Customs accordingly, apart from the fact that Shri Satyendra Maurya an employee of M/s. Geo Cargo Express also admitted in its statement that he was handling one of those Bills of Entry (as reveals from Show-cause notice). In the instant case also, ....