Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jun-27-2012
Per Archana Wadhwa: 1. Both the appeals are being disposed of by a common order as they arise out of same impugned order passed by the lower authorities. 2. As per facts on record, the officer of directorate of Revenue Intelligence intercepted one truck enroute to Gorkhpur on 7.11.07, the same was found to be loaded with scrap of old and used fused battery of various sizes. Inasmuch as markings on some of the goods indicated that they were manufactured in Japan, Revenue entertained a view that the said goods were smuggled. 3. The statement of driver, Shri Rajesh Yadav, was recorded on 7.11.07 wherein, he inter alia deposed that the goods were belonging to one Shri Rajesh Babu, owner of M/s. Jai Ambey Traders, Nautanwa. He further stated that he had gone to the house of Shri Rajesh Babu for loading of the said goods along with his younger brother Shri Girijesh Babu. Inasmuch as the said goods were not found at the premises, he was told to wait and Shri Girijesh Babu went to Nepal and c...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Mar-28-2012
Per Archana Wadhwa, J. 1. As per facts on record, the Customs officers intercepted one truck on 24.7.06, coming towards Faizabad. Four persons were found to be sitting in the vehicle. On being questioned, driver of the vehicle deposed that the zinc was loaded in the vehicle from a place beyond Adapur village at Indo-Nepal border. Search of the truck resulted in recovery of 162 bags of zinc. Revenue by entertaining the view that the said goods stand smuggled from Nepal, seized the same along with seizure of the truck. 2. During post seizure investigation, statement of various persons including the driver of the truck were recorded. Shri Rajendra Prasad, driver of the vehicle, deposed that he had loaded 162 bags of zinc in the vehicle from a place which is near Indo-Nepal boarder. He further stated that the said zinc was brought from Nepal by truck and the same were subsequently loaded in the truck. The statement of other cleaner of the truck was also to the same effect. 3. Further inqu...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Mar-19-2012
Per Ms. Archana Wadhwa, J. 1. Both the appeals are being disposed of by a common order as they arise out of the same impugned order passed by the authorities below vide which the Chinese velvet bedsheets totally valued Rs.41,32,500/- stands absolutely confiscated and penalty of Rs.10,000/- stands imposed on Shri Arun Kumar Chirania and Rs.8,000/- on Shri Rajiv Kumar Singhal. 2. As per the facts on record, the godowns premises of M/s Shyam Traders, Proprietor Shri Arun Kumar Chirania were visited by the Preventive Customs officers on 25.01.09. The godown was put to search in the presence of Shri Rajiv Kumar Singhal, business partner of Shri Chirania. 191 bundles packed in green plastic covers showing their Chinese origin were put under seizure on the reasonable belief that the same were smuggled. Shri Rajiv Kumar Singhal told the officers that the recovered Chinese blankets were brought by him and Shri Chirania through M/s Pashupati Enterprises, Kolkata with the help ...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Mar-15-2012
Per Mathew John, J. In this proceeding the main appellants, namely, A.G. Corporation, Coir Cushion Ltd. and Overseas Business Corporation, are three importers who imported thirty two consignments of apparently the same goods declared to be components of Digital Satellite Receiver/ Satellite Receiver/ Receiver DVB Set etc of Chinese origin shipped from Hongkong and also from Chinese Ports. Out of these items the main item was Populated Circuit Boards (PCB). These goods were sold to mainly to M/s Rishav Udyog which was a proprietorship firm of Mr. Kamal Pat Surana, for use in assembling receivers for Direct to Home (DTH) transmission of TV signals. 2. At the time of initial assessment of goods customs suspected undervaluation of the goods. For goods with declared value varying from HK$ 20 to HK $ 30 per piece the customs department loaded the value to values in the Range of HK$ 20.50 to HK$ 42.75 in different consignments. But later the Directorate of Revenue Intelligence did more invest...
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