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2024 (1) TMI 472 - AT - CustomsLevy of penalty - illegal smuggling of cosmetics by mis-declaring the same as printing paper - HELD THAT:- The primary evidence is in the nature of detection of certain luxury goods concealed behind paper cartons. The entire case linking the role and knowledge of all the appellants namely Shri Tejas Narendra Mehta of Jaguar Shipping and Logistic Pvt Ltd, Shri Tony Fernandes and Shri Bharat Achare is based on the statements have been recorded of (1) Shri Rajesh MukhiaJee G- Card holder (2) Shri Tejas N. Mehta of M/s Samrat Shipping Agency, (3) Shri Babu ramji Bera the alleged importer Shri Bharat Achare of Jeguar Shipping And Logistics Pvt Ltd, Shri Karan Adhikrao Bamne, Shri Tony N. Fernandis Authorized Secretary/Director of M/s. Jaguar Shipping and Logistics Pvt Ltd. It is seen that prima facie no significant evidence has been gathered from the searches made in premises of the appellants. From the evidences, it is apparent that the SCN is largely based on the statements recorded during investigations. It is apparent that the statements cannot be relied without cross-examination of the witnesses. It will be necessary for the authorities to grant cross examination of all the witnesses before relying on their statements. The current order which has been relying very heavily on all these statements and that too without granting cross-examination cannot therefore be sustained. The order is therefore set aside and matter remanded to the original adjudicating authority to decide the issue a fresh - appeals are allowed by way of remand.
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