TMI Blog2013 (12) TMI 1497X X X X Extracts X X X X X X X X Extracts X X X X ..... mm. (AR), for the Respondent. ORDER [Order per : P.R. Chandrasekharan, Member (T)]. - The appeals and stay petitions are directed against order-in-original No. 33/2012, dated 28-9-2012 passed by the Commissioner of Customs (Export), JNCH, Nhava Sheva. 2. The appellants are Shri R.K. Goyal, and Smt. Geeta Goyal, Directors of M/s. Bronze Logistics Ltd. M/s. Bronze Logistics Pvt. Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x and did not have any transactions with the aforesaid firms; however, the records seized especially the extracts of bank statements, indicate transactions of the appellant, i.e., Bronze Logistics Ltd. with M/s. Neel Impex and M/s. S.S. Enterprises. Therefore, the appellants have made false statements as regards their transactions with M/s. S.S. Enterprises. However, there is no evidence adduced b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... undertaken by them. The only evidence relied upon by the Revenue is the bank statement which shows financial transactions between the appellant and S.S. Enterprises. Merely because the appellants had financial transactions with the exporter, it does not mean that the appellant was involved in aiding or abetting over-invoicing of exports made by M/s. S.S. Enterprises. Hence, the presumption agains ..... X X X X Extracts X X X X X X X X Extracts X X X X
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