TMI Blog2011 (6) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... hat: appreciation of the evidence is neither perverse nor arbitrary so as to call for interference in this appeal and concurrent finding has been rendered by the properly appreciating the material on record which is clearly justified and the original records that are made available which we have perused and accordingly, we hold that no ground is made out for interfering with the order - Appeal is dismissed - 1 of 2008 - - - Dated:- 23-6-2011 - V.G. Sabhahit and Ravi Malimath, JJ B.N. Gururaj, Adv., for the Appellant N.R. Bhaskar, Adv., for the Respondent JUDGEMENT This appeal is filed by the appellant in Customs Appeal No.217/2005 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to have been imported from Colombo. Sri Lanka. Perusal of the said Bill of Entry revealed that the assessable value of the said goods had been enhanced co Rs.8,78,889/- by the assessing officer and the said goods had been allowed the benefit of the 1SFTA. The officers of the CIU took possession of the said Bill of Entry (original and duplicate copies) alongwith enclosed documents and it revealed on the basis of the statement of the Customs Agent and the importer's agent that the appellant was incharge of processing of the bill of entry, he had colluded with the CHA and enabled the said persons to replace the invoice, wherein origin of the goods was deleted by altering the original invoice which showed that origin of the goods was China. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been made available and we have perused the said invoices and the order passed by processing the said bill of entry as per the original records. 6. Learned counsel appearing for the appellant submitted that the statement of the Customs House Agents (hereinafter referred to as "CHA" for brevity) and the importer's agent is inconsistent insofar as part played by the appellant and the appellant was not aware of the fact that the original invoice had been replaced by suppressing the place of origin as that of China and he has processed in accordance with law. He submitted that statements have not been appreciated properly. There is inconsistency in the statement of the CHA and the employee of the consignee and has relied upon the decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , thereafter the bill of invoice has been tampered after removing the top portion and origin of goods has not been shown in the invoice arid on the basis of which bill of entry was processed by the appellant. Wherefore, it is clear that the appellant who was the Custom Appraiser and admittedly incharge of processing the bill of entry. When the material on record shows that original bill of invoice which has been produced before the appellant has been changed so as to evade payment of tax and consequential duties, the only inference that can be drawn is that the appellant must have colluded with the said employee of the consignee and the CHA. There is concurrent finding on the question of fact about the involvement of the appellant and impos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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