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2013 (4) TMI 442 - CESTAT NEW DELHISmuggling of goods from Nepal through Rail - DR submits that since the goods were of Chinese origin these goods qualified as third country origin goods and it is not necessary for revenue to produce the export documents from China to Nepal - seizure of goods - The appellant submits that these goods were legally imported at Nhava Sheva Port vide Bill of entry and after the import these goods were transferred to their unit in Assam & later on it was decided that goods should be shifted to their another unit at Haridwar through a Courier - Held that:- Available records do not establish any identifiable co-relation between the seized goods and goods imported vide Bill of entry dated 30.12.2009. Commissioner (appeal) has also observed that since the addresses given for the consigne and consignee were found fake, the import of goods through documents submited by appellant becomes doubtful. More over consignor and consignee were genuine persons, there should not have been any problem in serving the letters on them either on given address or through M/s Bom Gim Couriers & Logistic Ltd. M/s Bom Gim Courier & Logistic Ltd. in their letter dated. 01.07.2010 certified that both consinore & consignee were their agents in Tinsukia and Delhi but later vide their letter dated 2802.2011, they informed that Shri Ram Babu Sharma & Md. Allauddin were not on their employment. In such circumstances contention to treat the consignment legally imported is not acceptable. No infirmity in finding of Commissioner (Appeal) that seized goods are different from good mentioned in B/E submitted at Nhava Sheva Port. Contravention of notification 9/96 - Held that:- When the goods of Chinese origin come from Nepal, there is no need to prove that goods were exported from China to Nepal. Regarding the point proving the goods imported from Nepal, goods were dispatched from Tinsukia Railway station Assam and that place is bordering Nepal and when the goods are clandestinely bought into the country, there will not be any legal document showing import from the Nepal. Thus the goods are of the Chinese origin and being dispatched from Tinsukia Railway station Assam, Department is able to prove that goods come to India in violation of the Notification 9/96. Against assessee.
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