TMI Blog2018 (5) TMI 845X X X X Extracts X X X X X X X X Extracts X X X X ..... in the name of fictitious firm M/s Mehak Overseas - penalty upheld - appeal dismissed - decided against appellant. - Appeal No.C/51923/2017 - C/A/51600/2018-CU[DB] - Dated:- 24-4-2018 - JUSTICE (DR) SATISH CHANDRA, PRESIDENT And MR V.PADMANABHAN, MEMBER (TECHNICAL) for the Appellant : Shri B. Bhushan, Adv. for the Respondent : Shri A.K. Singh, DR Per V. Padmanabhan, The a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndertaken by Directorate of Revenue Intelligence (DRI) revealed that M/s Mehak Overseas (Prop. Sh Vivek Chawla) had imported several consignments in the past through ICD Tughlakabad and Calcutta Customs House. The investigation further revealed that M/s Mehak Overseas had lent only their name and address and IEC Code number but the defacto importer was Shri Pawan Kumar Ralli. It has emerged that S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alongwith Shri Vivek Chawla, proprietor of M/s Mehak Overseas for handing-over the export documents. From the facts of the case, as uncovered by the DRI investigation, it is evident that Shri PK Ralli had colluded with Shri BK Goyal in arranging the import and smuggling of goods in the name of fictitious firm M/s Mehak Overseas. It is on record that Shri Ralli has accompanied Shri Vivek Chawla to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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