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TMI Blog2024 (11) TMI 1241X X X X Extracts X X X X X X X X Extracts X X X X ..... o the imports made by M/s. Crescent Traders. Following the same, they detained imported goods after the said importer had filed Bill of Entry and out of charge was given by the Customs Authorities. It was found that the goods were mobile accessories viz. mobile screen guard, USB cable, mini speakers, selfie stick for mobile, USB lock connector, etc. The declared value in the Bill of Entry was Rs.14,87,806/-. The case against the main importer M/s. Crescent Traders is that (i) the goods were highly undervalued. The correct value would be around Rs.4.31 Crores as per E-Commerce Website, (ii) the said cell phone accessories were counterfeit of original, (iii) the provisions of BIS were not complied and (iv) in regard to some goods relevant pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2.1 He also submits that a perusal of the records would show that DRI is supposed to have found a whatsapp chat message entered in between the forwarder i.e. late Shri Mayur Mehta, owner of Dabke clearing and one Ankit Travadi, employee of Dabke Clearing. As per the said chat message, Ankit Travadi has demanded Rs. 8,50,000/- from his boss i.e Mayur Mehta in the name of Appellant. Appellant is not concerned with same. On the basis of said WhatsApp chat, it is sought to conclude that for the purpose of clearing the disputed consignments, Appellant had demanded gratification of Rs. 8,50,000/- However, the same is not correct. In his statement recorded by the DRI, Ankit Travadi admits that the said amount was not given to the appellant but ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le would show that it contained documents such as Bill of Entry, packing list, invoices, duty payment challan, CFS Gate Entry Slip, etc. pertaining to the bill of entry in question. There is nothing secret in the said file. Ankit Travadi was an employee of the forwarder who had got the goods cleared. Already he was having copies of all these documents. He was an authorized person of the said forwarder. He was having permission to operate in the customs area. 2.4 He also submits that the allegation pertaining to backdating of panchnama is not sustainable. There was no reason, logic, motive to do so . In order to enlighten this aspect, Appellant had requested the Adjudicating authority to afford cross examination of the panchas to the panchn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tification to the Customs Officers at Mundra. We find that in the present matter even after the request of appellant for cross-examination of these persons/witnesses and panchas, were not offered. In such circumstances we find that their statements are not reliable evidence against the Appellant. The adjudicating Authority has not examined the persons who have given the statements which have been relied upon to implicate the appellant. Also, no opportunity of cross-examination was given to the appellant to question the basis on which the co-accused has implicated the appellant in this case. When the procedure set out in Section 138B is not followed, the statement of the co-accused has no evidentiary value. Also, in this case the statement o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er brother Chirag from Bhuj; that the said amount was given by him to Shri Rajdeep Sinh and Shri Vaibhav Dholakia from whom he had borrowed earlier. Shri Rajeepsinh Jadega and Shri Vaibhav Dholakia have in turn confirmed this fact in their respective statement dtd. 01.11.2017. None of these persons has ever stated that they have paid any money to Appellant. 4.2 We find that for Customs Act, irrespective of the fact whether the person is an officer of Customs or any other person, penalty for an offence of abetting can be imposed only on establishing a positive act on abetment of another person's act or omission which will make the connected goods liable for confiscation. On careful consideration of the evidence on record and submission made ..... X X X X Extracts X X X X X X X X Extracts X X X X
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