2021 (8) TMI 1159

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....ainers having No. OOLU8554789 and OOLU8804131 which arrived at Inland Container Depot, ICD, Tuglakabad, New Delhi imported in the name of M/s. Kirat Sales vide Bill of Ladding No.OOLU2023101170 dated 4th August, 2016. Chinese origin fire crackers were found in the said containers being concealed behind the declared cargo i.e. bicycle parts. Further, intelligence indicated that two Ludhiyana based persons namely, Shri Rahul Sehgal and Shri Saurab Aggarwal have imported the consignments through Custom Broker Shri Harish Goyal. Panchnama dated 5/6.09.2016 to that effect was prepared. After conclusion of investigation, show cause notice No.1206 dated 02.03.2017 was served upon Shir Harish Goyal alleging abatement in smuggling of prohibited good....

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....ll as Shri Saurab Aggarwal. It is further mentioned that Saurab Aggarwal had challenged the findings against him and this Tribunal vide Final order No.50233/2020 dated 11.02.2020 has set aside the order of the adjudicating authority against him. The said order is the common order for as the one against the present appellant Rahul Sehgal. The order under challenge is, accordingly, prayed to be set aside not only for want of the evidence and also the grounds of parity. Order is, accordingly, prayed to be set aside. Appeal is prayed to be allowed. 4. To rebut these contentions, learned DR has mentioned that the present appellant had never cooperated with the Department. He has failed to produce the relevant documents, if any, to his defense....

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....was received in respect of the consignments imported through their shipping line was from email ID [email protected]. The entire statement about receiving subsequent mails from the same email ID rather goes against the presumed innocence about M/s. Kirat Sales. 7. Coming to the involvement of the present appellant, the sole evidence on the record is the statement of Shri Harish Goyel as was recorded on 13.10.2016, who has stated about getting consignments of the present appellant cleared but as consignments of bicycle parts. The allegation against the appellant is that he has mis-declared the name of consignee and has tried to clear the consignment from ICD Import TKD New Delhi but except from the said statement there is no substa....