TMI Blog2017 (3) TMI 587X X X X Extracts X X X X X X X X Extracts X X X X ..... he SCN were of Indian origin. Therefore, the SCN dated 23.01.2002 was not sustainable - appeal allowed - decided in favor of appellant. - C/661/2004-CU[SM] - Final Order No. 70209/2017 - Dated:- 3-2-2017 - Mr. Anil G. Shakkarwar, Member (Technical) Shri A.P. Mathur, Advocate for the appellant. Shri D.K. Deb, (Asst. Commr.) A.R. for the Department. ORDER The Misc. Application No. 70530/2016 was for listing of Appeal No. 661/2004-NB/SM in respect of appellant Mohd. Ujair Vs. Commissioner of Customs, Lucknow. The Misc. Application No. 70531 of 2016 was with a prayer to provisionally release the seized goods during the pendency of Appeal No. C/661/2004. 2. The Hon'ble High Court of Allahabad Lucknow Bench in First ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n was not to conceal the copper scrap bags but the old iron scrap got loaded over it to cover the higher charges of truck and that the scrap was got loaded from his Godown at Nanpapra. Further, on inquiry that- the driver and' cleaner and Sri Baijnath who was with the truck stated that scrap was got loaded from Mihipurwa Jungle, he stated that he did not know how they stated so and that the scrap of both bills was sold on credit basis, that the said scrap was purchased by him on credit from M/s. K.K. Exports (India), Aligarh vide bill No. 427 dated 18.07.2001 and bill No. 429 dated 20.07.2001, that he had no stock of copper scrap at present, that prior to that he had not sold any type of scrap to M/s. Om Traders, Kanpur, that he did not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eard the learned D.R. who has supported the impugned Order-in-Original. 6. I find after careful consideration of available records and the submissions made by both sides that on page-9 of the said show cause notice dated 23.01.2002 it is stated that the statement tendered by Mohd. Ujair is not tenable and said show cause notice records the reasons as to why it is not tenable. I find that Mohd. Ujair stated that the said scrap was purchased by him on credit from M/s. K.K. Exports (India), Aligarh and also find that Shri Kishore Kumar, proprietor of M/s. K.K. Exports (India), Aligarh stated that the said scrap was of Indian origin. I also find that the investigation could not lay its hand on any document which could establish that the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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