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2014 (1) TMI 793 - CESTAT CHENNAISmuggling of gold - Detention under COFEPOSA - Confiscation of goods - Held that:- statement of the appellant and also of the co-accused during investigation given before the customs officers which pointed out towards appellant as the person who played a major role in the smuggling activity - As regards the material discrepancy based on House Airway Bills produced by B. Ramu on 14-09-2001 and supplied to the appellant as part of all the documents collected during investigation, we agree with the argument of Revenue that these documents are not prima facie genuine documents because if it is accepted it would appear that the gold worth Rs.56.27 lakhs each in the two consignments remained concealed and idle for the period of over 2 months in the custody of cargo agents which will not happen in the normal course of smuggling. Further the Master Airway Bills do not show any co-relation to the documents produced though the documents produced show the number of Master Airway Bill. In case of smuggling there is no need to apply the same standard of proof. In this case, statement of the accused is corroborated by statement of others who were involved in the activity - Shri Natesan Rajaramu and Shri Santha Padaiyachi Ramaswamy were not the main persons responsible for the impugned smuggling because they had no knowledge of concealment of gold in the goods. The main persons were in fact the Shri. Mohamed Rawthar and the appellant. Shri. Mohamed Rawthar could not be traced and hence proceedings against him is kept in abeyance. The appellant who had knowledge about the said person did not provide any information to trace the said person. There is no reason for giving any benefit to the appellant for having successfully shielded that person - Decided against assessee.
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