A.N. WAGHBAKRIWALA Vs. COMMISSIONER OF CUSTOMS, AHMEDABAD

JUDGEMENT

(1.) THE appellants have made a prayer for deciding the appeal on merit. Accordingly, I have heard learned SDR and have gone through the impugned order.

(2.) AS per facts on record, the officers searched one godown belonging to Shri N.Y. Thakkar and found 3408 kgs. of polyester film yarn of Toplan brand. On enquiry, Shri N.Y. Thakkar, deposed that the said goods were transported by him and belongs to one M/s A.R. Textile, a proprietary firm of Shri A.N. Waghbakriwala. He also produced one invoice issued by M/s Shri Sidhi Textile and a copy of bill of entry No. 895219, dt. 18 -6 -05. However, in as much as the description of the goods as contained on the carton was not matching with the description of the goods in bill of entry, the same were detained by officers.

(3.) FURTHER enquiries were made at the end of A.R. Textile. Shri Waghbakriwala owned the goods in question. However, enquiries were also conducted at the end of Shri Sidhi Textiles, which was found to be a non -existent firm. During the course of further investigations, statements of various persons were recorded.