2014 (10) TMI 230

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....ng Road in front of Naroji Nagar subway, New Delhi on 23.01.1998 at about 13:00 hours, investigation found that the van carried bundles of clothes of 6,174.90 metres which were silk fabric of Chinese origin valued at Rs. 38,94,304/- (market value). Those were seized. The driver Shri Ranjan Sarkar and Shri Sanjay Maheshwari, son of Shri Gopal Dass Maheshwari were found in the van. 3. On enquiry by the investigating officers about the goods, Shri Sanjay Maheshwari showed a delivery challan No.44, dated 23.01.1998 and another challan No.168, dated 23.01.1998 issued by M/s. Resham India, N.138, (2nd Floor), Greater Kailash-I, New Delhi existing in the name of M/s. E. Silk, A-66, Naraina Industrial Area Phase-I, Delhi. Shri Sanjay Maheshwari cl....

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....fered him a reasonable margin on bulk sale of Chinese silk. According to him, on 20.01.1998, Shri Goenka telephoned him informing a consignment of 20,000 metres of Chinese silk was likely to arrive from Kathmandu within a day or two and enquired whether he would be able to lift such consignment. Shri Sanjay Maheshwari enquired about the payment schedule from him, who informed that the payment can be made within ten days as per schedule agreed. Accordingly, shri Goenka delivered about 9,000 metres of Chinese silk to Shri Sanjay Maheshwari and 11,000 metres of Chinese silk was informed to be lifted from Prakash Transport, Kishan Ganj, New Delhi by him Shri Goenka sent his man named Shri Monu Haldar along with Shri Sanjay Maheshwari to take de....

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....thdrew his confessional statement because such statement was given due to third degree application by customs authority. Even the session court has also taken cognisance of such treatment on the appellant. In a different case by order dated 01.07.2003, this appellant was exonerated by Tribunal from the charge of illegal import and such order of the Tribunal was upheld by the Hon'ble High Court of Delhi. 9.2 It was also submitted on behalf of the appellant that when there was no cogent evidence to connect this appellant with illegal import of Chinese silk and Shri Anil Jatia was exonerated by Commissioner, there is no scope to penalise the appellant for no evidence on record. The evidence on record does not show the origin of import from Ch....

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....from Nepal for supply to shri Sanjay Maheswari. Department found that the Chinese silk were imported from Nepal illicitly and those were found partly from the van of shri Sanjay Maheswari as well partly from his premises and were seized. He supported the adjudication on all counts as that was made by ld. adjudicating authority. 12. Heard both sides and perused the record. 13.1 It is a proved case of finding of Chinese silk in Maruti van as well as in the premises of shri Sanjay Maheswari when the live link showing origin and movement thereof through the transporter Prakash Transport Company from Nepal supplied by Shri Anil Jatia to shri M.P. Goenka was on record and that could not be rebutted. Arrival of such goods in India through Prakas....