TMI Blog2024 (3) TMI 361X X X X Extracts X X X X X X X X Extracts X X X X ..... ave taken place. We observe that Customs duty cannot be demanded from the importer without filing of the Bills of Entry. Accordingly, we hold that the demand cannot be made only on the ground of transfer of money from the Appellant's Bank Account to the Exporter in Bangladesh. The Department could have conducted investigation to find out the purpose for which the money was transferred or they could have transferred the case to the concerned department to investigate on the money laundering angle. Without initiating any such action, demanding customs duty only based on the money transfer to the Exporter's Bank Account is not supported by any evidence. Accordingly, we hold that the demand of customs Duty only based on the evidence of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d amount to the Exporter's Bank at Bangladesh through his Axis Bank/IndusInd Bank at Agarthala. The importer failed to produce self-certified import documents such as Copies of Bills of lading, Proforma Invoices, Commercial Invoices, transport documents, packing list, TT/LC/DP evidencing proof of shipment at Balla LCS, Bangladesh. Accordingly, it was presumed that the importer has imported the said goods without payment of customs duties, by collusion, wilful mis-statement and suppression of facts. Hence, Customs duty has been demanded on the above said money transferred and confirmed vide the impugned order. 3. None appeared for the Appellant. Heard the Ld. Authorized Representative appearing on behalf of the respondent/Revenue. As the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In the absence of any such evidence of actual import of the goods, it is not known how the Revenue has presumed that import of the said goods have taken place. We observe that Customs duty cannot be demanded from the importer without filing of the Bills of Entry. Accordingly, we hold that the demand cannot be made only on the ground of transfer of money from the Appellant's Bank Account to the Exporter in Bangladesh. The Department could have conducted investigation to find out the purpose for which the money was transferred or they could have transferred the case to the concerned department to investigate on the money laundering angle. Without initiating any such action, demanding customs duty only based on the money transfer to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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