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2014 (10) TMI 230 - AT - CustomsSeizure of goods - Unlawful import of goods - non production of relevant documents - Held that:- It is a proved case of finding of Chinese silk in Maruti van as well as in the premises of shri Sanjay Maheswari when the live link showing origin and movement thereof through the transporter Prakash Transport Company from Nepal supplied by Shri Anil Jatia to shri M.P. Goenka was on record and that could not be rebutted. Arrival of such goods in India through Prakash Transport Co. and release thereof from that transporter on instructions of shri M.P. Goenka through his person shri Monu Haldar also could not be ruled out by the appellants - None of the appellants claimed the goods. The connection among shri Anil Jatia, shri M.P. Goenka and shri Sanjay Maheswari brought out a close proximity to the deal of the Chinese origin silk found in Maruti van as well as in the premises of shri Sanjay Maheswari. When they did not claim the ownership of the goods, their plea that the goods were not of Chinese origin is of no avail to them since Revenue established live link between shri M.P. Goenka and shri Anil Jatia as to the movement and deal of the offending goods came from Nepal to India for delivery to shri Sanjay Maheswari - there is no necessity to deal with further arguments of the appellants as to the retraction of confessional statement and such cogent evidence calls for dismissal of both appeals - Decided against assessee.
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