another unregistered dealer, are concerned it is ascertained that T.Sivakumar is the younger brother of T.Udayakumar, partner of the petitioners firm 1st customs duty paid shop. Despite the summons issued to him, he refused to appear before the Intelligence Officer. It is further noticed that the penalty notice on 1st customs duty paid shop was accepted by him on 28.09.2002 and at the time of service of notice he has in charge of the business; so it is proved that T.Sivakumar is an associate of the business of the petitioner, Moreover, on verification of the accounts with Syndicate Bank, Palakkad it was noticed that the cheque bearing Zno.658581/29.3.01 for Rs.1,50,000/- issued in the name of T.Sivakumar as aper Ledger of the Syndicate Bank OD Account for 2000-2001 of I Customs Duty Paid Shop, at page 34, is seen drawn by one Bava and not by Sivakumar, which is an unassailable evidence to show that the purchases stated to have been made by I Customs Duty Paid Shop from T.Sivakumar and the purchase documents themselves are false and fabricate documents.
