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2012 (10) TMI 699 - AT - CustomsCHA – import of goods – misdeclaration – alleged that goods were actually MPEG cards and that the ores described in the Bill of Entry - case of the Revenue is based on the statement of Shri Biswajit Bhowmick. Shri Arsh Kumar who imported the goods in the name of M/s. Shiv Shakti Enterprises was not asked whether CHA firm or Shri Biswajit Bhowmick were aware of the fact that what was being imported was MPEG card or not and whether he had given them any specific instructions to ensure that the goods are improperly declared and cleared without any problem by the Customs. All questions put to Shri Arsh Kumar related to importation, documentation, repatriation of moneys, etc - CHA firm submitted that the Director of CHA relied upon that the CHA firm had only done the work of clearing of goods and neither he nor his employee was aware of the fact that what was being imported was MPEG card – Held that:- Statement has been improved as submitted but in the absence of any corroboration by the importer himself or any facts and circumstances of the case which are needed to reach such conclusion - no case has been made out against the appellants by the Revenue – order set aside
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