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2014 (3) TMI 799 - AT - CustomsSmuggling of goods - discovery of offending goods - Penalty - Held that:- There was no defence lead by any of the appellants to prove that those offending goods were not smuggled goods. Therefore, in para 40(c) of the adjudication order, adjudicating authority found that Shri Harinder Singh was real person behind smuggling and was arrested and produced before Magistrate. He merely pleaded his innocence before Magistrate and also pretended to be stranger to Azizur Rehmani Hamid Hamidani. The said appellant when confessed that he was master mind behind this smuggling, he retracted subsequently by his statement dated 30.8.2006 and 3.11.2006. But his concessional statement brought out truth of smuggling. He could not demolish his active role and concern in the smuggling. Shri Harinder Singh was found to be master mind behind smuggling as is proved from the statement dated 30.8.2006 and 3.11.2006 recorded from Azizur Rehmani Hamid Hamidani. That remained un-rebutted. There was no detachment of the goods from the concern and connection of both appellants. They were found in physical possession of the goods. Therefore there is no scope at all to hold that both appellants to be innocent - Decided against assessee.
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