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2017 (12) TMI 726 - AT - CustomsMisdeclaration of value of imported goods - smuggling - case of Revenue is that the appellant failed to rebut without leading and cogent evidence to prove their innocence - Held that: - Learned adjudicating authority found that the misdeclaration caused serious prejudice to interest of Revenue and these appellants were consciously and deliberately involved therein to cause subterfuge to Revenue making illegal gain at the cost of Revenue. The bank accounts investigated reveal the money trail involved in the smuggling activities carried out by appellants. They could not detach themselves from the racket of smugglers. Whole evidence on record reveal that all these appellants were members of smuggling racket. Criminal prosecution was also launched by department against conspiracy made by these appellants - The documents recovered revealed commitment of offence against Revenue and movement of the goods also speak against the appellants as to their involvement in routing these smuggled goods to their destination. When material facts came to record and that remained unrebutted by the appellants, it can be said that learned adjudicating authority having passed a very detailed order bringing out the evidence and fact in para 73 of his order, that does not call for any intervention - appeal dismissed - decided against appellant.
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