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2010 (3) TMI 490 - CESTAT, NEW DELHISmuggling – undervaluation – evasion of duty – show cause notice – personal penalty – abandoned consignment - Held that: - Crystal factual findings of the learned Adjudicating Authority and echoing evidence on record do not demonstrate that Adjudications were made suspiciously or under surmise. All pleadings of the appellants were ill founded. Show cause notice properly brought them to charge exhibiting civil and evil consequences for opportunity of rebuttal. Nothing was dealt behind their back. Investigation story was backed by evidence and not impeachable. – Personal penalties confirmed - Brother in law allowed his godown to be used by his brother-in-law Shri Anil Goel to store offending goods should also face penal consequence of law for which the penalty imposed by authority below does not appear to be unwarranted and that is also confirmed. - Shri Vasudev Garg (chairman of a group of company) and Shri Suresh Pal Gupta (employee) including Shri Dilip F. Mehta (employee) and Shri Ashok Pathak (freight and forwarder) contributed for the cause of defrauding Revenue by various manipulations and malicious design and they were conduit to cause evasion of duty for which they do not deserve any consideration for waiver of penalty imposed on them.
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