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Shri Sanjiv Rana Versus C.C. (Preventive) , New Delhi

2015 (9) TMI 192 - CESTAT NEW DELHI

Penalty u/s 114 - Import of illicit consignment - Held that:- Appellant that he cannot be penalised on the basis of the statements of the co-accused particularly in the absence of cross-examination. However, I find that he himself gave statement under Section 108 ibid that he agreed to use of IE code of M/s. ICI India Pvt. Ltd. and affixed the signatures on the documents to get the consignment cleared. This statement was never retracted and is an admissible evidence. Indeed, the statement of the .....

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ion and nature of the impugned goods, I am of the view that the appellant is liable to penalty under Section 114 of the Customs Act. Also the penalty imposed by the adjudicating authority is neither excessive nor arbitrary or perverse. Therefore, I see no reasonable ground to set aside the impugned order - Decided against assessee. - Appeal No.C/600/2009-CU[SM] - Final Order No.52155-52156 - Dated:- 10-7-2015 - Mr. R.K. Singh, J. For The Appellant : Shri Prem Ranjan, Advocate For The Respondent .....

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the IGI airport air cargo complex from the godown situated at Mahilpar Extension, New Delhi taken on rent by Smt. Rama Jain and managed by Shri Rajeev Gupta, Mayur Vihar Phase-I, New Delhi for storing antiques. The appellant abetted to attempted to export the said goods. In his statement dated 05.09.2003, the appellant admitted that he agreed to provide IE code of ICI Ltd. for exporting the consignments and fabricated the documents like invoices and shipping bills to get the consignment cleared .....

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d been booking the cargo through East West Freight Carrier Pvt. Ltd. on commission basis and had no knowledge about the illicit consignment. Shri Nand Ram has taken certain documents belonging to ICI India Pvt. Ltd. from his diary and has no knowledge with regard to his ill-motives. 3. Ld. Departmental Representative, on the other hand stated that by his own admission, the appellant has forged the documents and forged the signatures thereon on the instructions of Shri Nand Ram and Shri Rajeev Gu .....

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