basis of the purchase orders placed by the
customers, internal documents like order forwarding memo,
contract review sheet, it appeared to the revenue that ... invoices are same as
those in the purchase orders or other internal documents, the
Appellant collected the duty amount from the customers. The Ld.
Commissioner
basis of some documents seized from their premises, the said documents are in the nature of internal GRs, daily performance report, security register ... dismantled or assembled or repaired in which case of all the documents showing internal movement of the goods would be available in the factory
inspecting the
material and verifying all the documents. That the noticee
also satisfied itself based on documents furnished by
exporter which were issued by governmental ... with
Chandan Chaudhary of M/s SS Mommy International Pvt.
Ltd. for filing the import documents and customs clearance
of the said dry dates
inspecting the
material and verifying all the documents. That the noticee
also satisfied itself based on documents furnished by
exporter which were issued by governmental ... with
Chandan Chaudhary of M/s SS Mommy International Pvt.
Ltd. for filing the import documents and customs clearance
of the said dry dates
inspecting the
material and verifying all the documents. That the noticee
also satisfied itself based on documents furnished by
exporter which were issued by governmental ... with
Chandan Chaudhary of M/s SS Mommy International Pvt.
Ltd. for filing the import documents and customs clearance
of the said dry dates
inspecting the
material and verifying all the documents. That the noticee
also satisfied itself based on documents furnished by
exporter which were issued by governmental ... with
Chandan Chaudhary of M/s SS Mommy International Pvt.
Ltd. for filing the import documents and customs clearance
of the said dry dates
inspecting the
material and verifying all the documents. That the noticee
also satisfied itself based on documents furnished by
exporter which were issued by governmental ... with
Chandan Chaudhary of M/s SS Mommy International Pvt.
Ltd. for filing the import documents and customs clearance
of the said dry dates
inspecting the
material and verifying all the documents. That the noticee
also satisfied itself based on documents furnished by
exporter which were issued by governmental ... with
Chandan Chaudhary of M/s SS Mommy International Pvt.
Ltd. for filing the import documents and customs clearance
of the said dry dates
adverse inference could be drawn against the assessee if he had
suppressed documents and evidence, which were exclusively within
his knowledge and keeping."
{emphasis ... evidence,
and these can be gathered from the actions and internal documents of
the appellant's company. It is not denied by the appellant
Chandan Chaudhary of M/S SS
Mommv International (Pvt.) Ltd. and he had also provided
the import documents pertaining to various importers ... been instrumental in
arranging and providing the concocted import documents to
M/s Mommy International Pvt. Ltd. for its use before the
Customs Authority
