2016 (12) TMI 888

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....one For Appellant(s) Sri K.C. Jena , Addl. Commr.  (A.R.) & Sri S.N. Mitra, A.C. (A.R.) For the Respondent(s) ORDER These three matters are listed in the mention list in view of the direction of the Bench issued on 9/5/2016. 2.  None present for all the four appellants today. 3.  On the last occasion of hearing on 9/5/2016 on  submission of the Counsel for the ap....

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....2  Revenue says that these appellants are equally members of the team committing fraud against customs while  Shri Rupesh Jaiswal was mastermind thereof for which he  was directed pre-deposit by order dated 10/12/2015. Accordingly, these appellants be also directed for pre-deposit. 5.1  It is further submitted on behalf of the Revenue that so far as role of Shri Rabi Shankar....

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....bited by mobile call details i.e. CDR (call detail Register)  as well as the ATM transactions made. He was also found to be an active abetter in the smuggling activity with the principal offender. He has faced with penalty of Rs. 15.00 Lakhs. 8.  Heard the Revenue and also perused the respective paragraphs of the adjudication order. 9.  Prima facie, questionable conduct and&nb....

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....d as well as Mobiles to the members of the racket for dealing with the illegal money as well as contacting  the persons involved in the smuggling. The adjudicating authority recorded that  the mobiles i.e. 9334040556  was used  in this smuggling as well as contacting the members of the racket. 10.  Making an overall assessment of the fact situation and circumstances of ....