VENUS ENTERPRISES Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THESE two appeals have been filed against Order -in -Original No. 32/98 dated 14.10.1998 passed by the Commissioner of Customs (Airport), Chennai. One of the appeals is filed by the Revenue.

(2.) THE brief facts of the case are as follows. On behalf of the appellants M/s. Venus Enterprises, the CHA filed 11 Bills of Entry for clearance of parts for Computer and data cartridges during the years 1995 -96. In respect of certain Bills of Entry the declared value was accepted. In the remaining Bills of Entry the value was enhanced. After assessment, the consignments were allowed clearance. On the basis of intelligence, the DRI conducted investigations against the appellants. Shri T.S. Mani, was the proprietor of the appellants' Company M/s. Venus Enterprises. He was also the Director of M/s. MBO Computers (India) Pvt. Ltd., Chennai. The premises of the importer were searched and certain incriminating documents were recovered. The incriminating documents are:

(3.) SHRI V. Balasubramanian, ld. Counsel appeared for the appellants and Smt. R. Bhagya Devi, ld. SDR for the Revenue.