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Customs Appeal No. 51095 of 2020-SM

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL

NEW DELHI.

PRINCIPAL BENCH - COURT NO. II

Customs Appeal No. 51095 of 2020-SM

(Arising out of order-in-appeal No. 13 to 15 (SM) CUS/ JPR/2020 dated 24/26.02.2020

passed by the Commissioner (Appeals), Central Excise & CGST, Jaipur).

Dharmesh B. Bhavsar

Appellant

1469, Manivasan Sheri, Saraspur

Ahmedabad.

VERSUS

Principal Commissioner, Customs

Respondent

C. R. Building, Statue Circle,

C-Scheme, Jaipur.

APPEARANCE:

Sh. N. K. Tiwari, Consultant for the appellant

Sh. Ishwar Charan, Authorised Representative for the respondent

CORAM:

HON’BLE MR. ANIL CHOUDHARY, MEMBER (JUDICIAL)

FINAL ORDER NO. 50045/2023

DATE OF HEARING: 31.08.2022

DATE OF DECISION: 17.01.2023

ANIL CHOUDHARY:

The appellant, Dharmesh B. Bhavsar is a trader engaged in

trading of electronic goods including mobile phones. He purchases the

goods from local market in India for trading.

2.

In the month of July, goods loaded on truck No. RJ14 GE

3145 comprising goods under various consignment notes (of various

parties) were loaded from Delhi for being transported to Ahmedabad,

was intercepted by Sales Tax Department at Jaipur in the month of July,

2014 (night of 1^st and 2^nd July). It appeared to the officers of

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Customs Appeal No. 51095 of 2020-SM

Commercial Tax Department that several goods inter alia electronic

goods, namely LCD, LED TV and Chinese made mobile phones,

alongwith other parchooni goods were being transported without proper

invoice/ challan or documents. The Sales Tax Officer detained the

vehicle and the goods and after taking the custody got the truck parked

at High Court circle, at Jaipur. The sales Tax Officers assessed the

goods to Sales Tax pursuant to enquiry and recording of statement(s)

holding that the goods have been purchased and sold within India (in

the State of Rajasthan) and accordingly assessed sales tax liability and

penalty, which was deposited by the transporter. In the meantime, the

Sales Tax Department had informed the Customs Department, that as

the goods appears to be imported, they may also make enquiry. That

immediately when the goods was released by the Customs Department

after payment of tax and penalty on 01.08.2014, the Customs Officers

at the gate of Sales Tax Department, intercepted the truck and detained

the goods and the truck and brought to their office. Thereafter, after

making enquiries the Customs Department issued show cause notice dt.

28.01.2015. In the show cause notice, it is mentioned that the Customs

Department have intercepted the truck and the goods on 01.08.2014

itself on release by the Sales Tax Department and detained the goods

under Section 110(1) of the Customs Act, 1962 under detention memo

dt . 01.08.2014. The Customs Department recorded the statement of

(i) Sh. Suresh Chand Gurjar, Truck Driver, and (ii) Sh. Kamlesh G.

Chandwani, Partner of M/s Sri Vishal Gujrat Freight Cargo (Sri VGFC in

short). The Customs Department also received letter dt. 17.09.2014

from Sh. Bhavesh Parnami, Ahmedabad wherein he submitted that the

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Customs Appeal No. 51095 of 2020-SM

goods – 20 LED TV was booked via Sri VGFC for transportation to

Ahmedabad. He has purchased the LED TV under Tax Invoice No. 230

dt. 01.07.2014 from M/s Gomti Impex, Civil Lines, Delhi and one LED

from M/s S. K. Trading Company, Delhi. He also annexed the copy of

invoice for purchase of 19 LED TVs. Statement of Sh. Bhavesh Parnami

was recorded on 03.11.2014.

3.

Another letter was received from Sh. Jagdish Bhai alias

Nilesh Bhai dt. 17.09.2014 by the Customs that he has booked 16 LED

TVs for transport from Delhi to Ahmedabad with Sri VGFC, this he has

purchased under Tax Invoice dt. 01.07.2014 from M/s S. K. Trading

Company, Delhi.

4.

Further statement of Sh. Kamlesh G. Chandwani, Partner of

Sri VGFC was recorded on 03.11.2014, wherein he inter alia