SHRI VIKRAM SINGH Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THIS is an appeal under Section 130 of the Customs Act, 1962 (for short 'the Act') directed against the final order bearing No. 818 -829/05 -Cus, dated 9 -13th May, 2005 passed by the Customs Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as 'the Tribunal) in Appeal Nos. C/388/03, C/387,C/389 to 397/03 and C/549/03 directed against the order in Original bearing No. AKR/CC/ICD/TKD/31 and 32/03 dated 30th June, 2003 passed by the Commissioner of Customs, ICD, Tuglakhabad, New Delhi.

(2.) WE have also dismissed another appeal filed by one Balwan Sharma (Custom Case No. 06/2006) arising out of the same impugned order vide a separate order. The issues raised in the appeal being the same, we are inclined to dismiss this appeal as well. However, like in the case of Balwan Sharma we have examined the facts pertaining to the case of the present appeal and are, thereforee, proceeding to note the same.

(3.) A perusal of the order in original shows that the involvement of the appellant in the clandestine imports of metals by SIL was deep and pervasive. It appears that the appellant was the person in charge of getting the offending goods cleared from customs and in transporting, concealing and storing them. One Shri Gajendra Singh, owner of Ganga Nursery, where a part of the offending goods were found had stated that the said metal was kept in the aforesaid Ganga Nursery at the behest of one Vikram Pahalwan (the appellant herein) working in Haryana Police and attached for the last 4 -5 years as bodyguard with Shri Harish Kumar Sharma, DIG, Police. Further, one Dr. Hans Nagar from whose farm house at Gadaipur, Mehrauli, large number of records/documents of SIL were recovered stated that the documents were brought there by Vikram who he discovered was always present at Mr. Harish Kumar's house. He also gave the old cell phone number of Vikram Singh. i.e. 9811060655 9811060655 . Shri V.K. Khanna, Manager of SIL in his statement dated 9th August, 2001 stated that he was looking after the work of customs clearance and was assisted by Sh. Vikram Singh in this work. He further stated that on 3rd August, 2001 he had visited ICD Tughlakabad along with Vikram Singh and two containers were weighed in their presence, thus, they became aware of the alert on the 17 containers. However, J.R. Sharma and Sh. Harish Kumar in their statements denied knowing the appellant or the appellant being associated with them in any manner but they have also denied their own involvement in the said racket. Thus, their statement to this extent cannot be relied upon.