TMI Blog2004 (9) TMI 498X X X X Extracts X X X X X X X X Extracts X X X X ..... p/acb/ adjn/19/1999, dated 26-3-1999. 2. In the impugned orders the Commissioner imposed penalties of Rs. 50,000/- under Section 112(a) of the Customs Act on Shri Manoj Kumar Sarangi, an appraiser working in Air Cargo Complex, Sahar in each of the orders cited above. He imposed penalties of Rs. 10,000/- under the same Section and Act on Shri Nilesh Aiya, the clerk working with M/s. Accurate Shipping Company (CHA), in each of the orders cited supra. The appeals of these two appellants are taken for consideration. 3. By way of background to this whole episode suffice it to state that certain consignments were cleared through Air Cargo Complex misdeclaring the contents, value and other material particulars rendering the goods liable to con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me Affairs, who vide his report certified that the signatures of the pre-marked Bs/E and the rubber stamp of Shri Sarangi found and recovered from his residence tallied with signatures of AO Shri M.K. Sarangi. 14. In respect of the report of handwriting expert, Advocate Shri R.J. Merchant, who appeared for and on behalf of Shri M.K. Sarangi, raised preliminary objections with regard to cross-examination of the handwriting expert as well as the non-submissions of the photographs and the reasoning of the handwriting expert. He further stated that these documents are required for verifying the signature of his clients on the documents and the report and therefore these are vital documents. I am not inclined to accept the contention of cross- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessed from Appraiser Shri M.K. Sarangi. The Bills of Entry so assessed were returned to Shri Anil Mehta who used to give him Rs. 30,000/- which was to be given to the Appraiser Shri M.K. Sarangi for the favours done by him. On due comparison of the signatures/initials, writing sample examination report and the rubber stamp recovered from the premises of Shri M.K. Sarangi as incorporated in his statement dated 6-4-1998 with that of the report signatures and impression of rubber stamp on the impugned 11 Bills of Entry; a plain perusal would draw an inference that they are similar and written by the same individual. It was only to confirm the veracity of writing, the opinion of handwriting expert was sought, an evidence of piece meal natur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deration for assessing the Bs/E; that the independent evidence, the Commissioner talks of is nothing but the statement of another co-accused; that the appellant denied having assessed/examined the Bs/E in question; that the entire case is built on hearsay and that even the CBI who investigated the case did not find sufficient evidence to proceed against the appellant. He relied on the following case law and argued that handwriting Expert s opinion, which does not give reason as to why he has come to a particular conclusion, cannot be relied upon. Mohan Jawahar Rawal v. Shukeshwar Raghunath - 1997 VIL J 89 (Bombay High Court). 7. He also relied on a host of other judgments wherein it was held that denial of cross-examination amounts to d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... statements of Anil Mehta who has been only told by the clerk of CHA that he is getting the goods cleared through Shri Sarangi and that he is paying money for getting the job done. Shri Anil Mehta himself has not approached Sarangi for clearance of the impugned goods. Shri Aiya seems to be collecting money from Anil Mehta. Whether he actually paid any part of it to Shri Sarangi has not been brought out. When the appellant (M.K. Sarangi) denies that he has ever assessed/examined the impugned Bs/E it becomes imperative to lead evidence other than that of a co-accused to establish that indeed, Shri Sarangi abetted the offence of smuggling for a penalty to be imposed under Section 112(a) of the Customs Act. No such evidence has been brought out ..... X X X X Extracts X X X X X X X X Extracts X X X X
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