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TMI Blog2018 (8) TMI 1471X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal is directed against Order-in-Appeal No.HYD-CUS-000-APP- 047-17-18 dated 24.07.2017. 2. The relevant facts that arise for consideration after filtering out unnecessary details are SIB Branch of Hyderabad, Customs carried out investigations into alleged smuggling of automobile tyres in container and consigned to one M/s Great Overseas, Hyderabad which was manifested wrongly in IGM as Chappa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The show cause notice proposed to impose penalties under Sec.112 (a) & 114AA of the Customs Act, 1962. The adjudicating authority confiscated the imported goods, rejected the value declared and imposed penalties on the appellant herein under both the sections. Aggrieved by such order, an appeal was preferred to the first appellate authority. The first appellate authority in the impugned order se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hipping lines and the income tax records indicate the address of M/s Great Overseas as the same that of Reliance Industries. He submits that the bill of lading is in the name of Great Overseas along with commercial invoices but the Branch Manager of shipping line was always contacting the appellant herein on his cell number which would indicate that appellant was mastermind. It is his submission t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... employee of the appellant, to come to a conclusion that appellant has played role in smuggling of the tyres into India. 7. On perusal of the records, I find that though the shipping line Manager has stated that he was contacting the appellant on his mobile number, it is not indicated in the said statement that it was in respect of the declarations to be made on IGM or in respect of the disputed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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