TMI Blog2007 (1) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... ected by Officers of Customs, Tuticorin Custom House when the same was found to contain round neck vests of inferior knitted fabrics. The goods were seized on 12-11-2001. Shri Rajalingam, C.H.A, authorised to process the documents for the impugned export had deposed in his statement dated 10-11-2001 that Shri V.C. Sekar had given him the export documents in which the exporter's name had been corrected to read as "M/s. APARNA CLOTHING COMPANY", Coimbatore. Shri V. Sekar, another CHA in his statement dated 10-11-2001 had stated that he had been contacted by one Shri K.N. Parameswaran, a buying agent at Tirupur and an acquaintance of his and asked him to undertake the work. Shri K.N. Parameswaran, in his statement dated 22-11-2001, de posed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and exported through M/s. Aparna Clothing Company. The subject export had been arranged on his advice. Shri T. Mohanraj was arrested on 8-5-2002. Shri Kathirvel in his statement dated 4-1-2002 stated that he had managed the affairs of M/s. Aparna Clothing Company, that the price of banians brought to Tuticorin for export was only US $ 1.05 per piece but was declared as US $ 4.5 to get higher drawback and that the shipment was organized with the help of Shri T. Mohanraj. He also stated that whatever Shri K.N. Parameswaran had stated in his statement was true. He showed the purchase order for the impugned goods showing two prices of US $ 1.05 and US $ 4.5 per piece. Acceptance of purchase order had been signed by Shri Kathirvel. 3. On the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow Cause Notice Shri Mohanraj denied that he had procured orders for M/s. Aparna Clothing Company and his alleged role in the attempted export for claiming higher draw He had recommended Shri K.N. Parameswaran to M/s. Aparna Clothing Company to send the shipment through Shri K.N. Parameswaran. Others had given false statements to implicate him in the alleged offence. During hearing before the Commissioner, Shri Parameswaran reiterated that he had been a freight forwarder and had transported the impugned goods but he had no role in purchasing the goods for export or in fixing their export price. Shri T. Mohanraj had received 5% commission whereas he had gained nothing. 4. Based on the statements recorded from various persons and their re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purchased the export consignment, received commission and fixed high export price. There was no evidence to show that Shri (sic) he had any role in fixing high price for the consignment. It was also submitted that Commissioner had relied on the uncorroborated statements of co-accused to penalize the appellant. 6. Appearing on behalf of the appellant, the id. Counsel reiterated the arguments contained in the appeal. According to him the only incriminating transaction attributed to the appellant in the case was that he had suggested to Shri T. Mohanraj that higher drawback could be obtained by declaring higher price for the export goods. He also submitted that the finding of guilt against the appellant was made solely on the basis of sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and P.K.S. Kathirvel. I find that the appellant had also cited these statements to support his claim that his statement dated 22-11-2001 was true. In the said statement of Shri T. Mohanraj, he had deposed that the appellant had suggested to him the modus operandi of declaring higher price for the export goods to obtain higher amount of drawback. As per the statement of T. Shri Mohanraj, they had relied on the help of Shri Parameswaran in the export of cheap garments they had attempted. 10. From the above facts, the complicity in the offence of Shri P.N. Parameswaran is proved. During the hearing id. Counsel, for the appellant had prayed that in view of the appellant's failure to establish his innocence by cross examining the co-accused, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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