2009 (2) TMI 688

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...., for the Respondent. [Order]. - Heard both sides. This matter was remanded earlier by the Tribunal and the lower appellate authority has passed the impugned order-in-appeal against which the appellant has filed the present appeal. Shri Tanvir Hussain, ld. Advocate appearing for the appellant states that in the de novo proceeding, the documentary evidence submitted under letter dated 12-2-20....

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....anies namely, M/s. Alfa Exports and M/s. Unique International Corporation have been returned undelivered with/without postal remarks, show the fictitious nature of both the companies. It shows that some unscrupulous persons/companies are running their business as importer/exporter in a clandestine manner and trying to legalize the illegal importation into the country. Regarding contention No. (....

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....133 dated 7-8-99 despatched by M/s. U 2 does cover only a segment of the total seized goods. So, from the discussion above, it is evident that both the contentions of the appellant are contradictory to his earlier versions and not supported by any corroborative evidence. The documents submitted by the appellant does not cover the whole lot and nothing but after thought and used as a cover up....