TMI Blog2016 (10) TMI 259X X X X Extracts X X X X X X X X Extracts X X X X ..... ct was got verified by the first appellate authority from the banker of the appellant and it was revealed that the amount was deposited in cash at 12.27 PM. Still further, the amount deposited in the account of the so-called agent was ₹ 42,500/-, whereas the amount of tax due on both the consignments, which was to be deposited at the barrier, was ₹ 43,170/-, hence, even the amount also did not tally. Further, if the agent could deposit the amount of tax for one consignment before the amount was deposited by the appellant in his accounts, he could very well deposit the same for the second consignment as well. The process for deposit of money started only after the goods were detained and were in the process of verification to cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s from two different consignors for two different consignees were loaded. The destination was Moga. The goods imported were excisable. These were purchased by the appellant on concessional rate of tax against form 'C'. In one of the consignments, the consignee was M/s Manju Sanitary Ware, namely, the appellant, whereas in the other, the consignee was M/s Manju Enterprises. Statutory form No. 402 for export of goods outside the State of Gujarat was generated for both the consignments. The goods were declared at Information Collection Centre, Sito Gunno. The entry tax leviabe for one consignment imported by M/s Manju Enterprises was deposited by the agent, whereas for the second consignment, there was some delay as the amount was yet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsignment as well, which was not declared. The transfer of money in the account of the agent and non-deposit thereof at the check post at the initial stage, is merely a story concocted by the appellant. Such an agent is not recognised in law. It is a private arrangement of the appellant. Once, according to the appellant, the agent had deposited the tax for one consignment, when it was declared at the check post at 10.52 AM, the other consignment could also be declared and tax paid. The amount was not huge. It is only after the detention of the goods that the process for deposit of money in the account of the agent started for creating evidence. The amount transferred by the appellant in the account of the agent does not tally with the amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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