TMI Blog2018 (2) TMI 1972X X X X Extracts X X X X X X X X Extracts X X X X ..... e is no corroborative evidence to the allegation that the appellant has helped the importer by undervaluing the imported goods. The penalty has only been imposed on the basis of the e-mails received from his e-mail account which have not been corroborated by independent evidence - Further, it is found that the clearance of the impugned goods were done not by the appellant but some other Customs br ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hered by SIIB, Custom House, Cochin that assorted consumer goods were being imported from China by grossly mis-declaring the value as well as the quantity in the import documents filed before Customs with the active connivance of the appellant, Shri N.S. Mahesh, owner of M/s. M.M. International, a Clearing Forwarding Firm, searches were conducted in the office and residence of the appellant, res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the material as well as the documents on record. He further submitted that the appellant has been held guilty of connivance with the importer and willfully misdeclared the value of the goods with intention to evade payment of Customs duty. He further submitted that this finding of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is of e-mail account of the appellant that he has been implicated and an inference has been drawn against him that he has helped the importer in undervaluation and thereby evade the duty of Customs. 4. On the other hand the Learned AR reiterated the findings of the impugned order. 5. After considering the submissions of both the parties and perusal of the material on record, I find that ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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