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2015 (3) TMI 1037 - DELHI HIGH COURTOffense of smuggling - Import of prohibited / restricted goods - Levy of penalty - Import of bulk (commercial) quantity of Chinese silk textiles of 81,160 yards in contravention of provisions of Customs Act, 1962 - Held that:- The order of the Commissioner - as well as the CESTAT in each of the case of the appellants before us, has noted exhaustively the dates and time when the conversation between the appellants and the foreign nationals took place. The appellants argued that such conversations ipso facto cannot lead to any inference, much less adverse inference, of guilt. At the same time, the proximity of these conversations with the timing of the flights which landed at the relevant time, containing the consignments and commodities of prohibited items is a matter of record. Furthermore, the statement of Abdul Qahar, said to be generic, is a piece of evidence which weighs in against the appellants. That the appellants were traders in Chandni Chowk area who legitimately dealt in silk no doubt is a circumstance which has to be borne in mind. However, we notice that when confronted with the telephone numbers, either there was denial or refusal to answer the queries of the investigators. In these circumstances, given the nature of the materials which were otherwise established, painstakingly collected evidence such as movement of trucks etc. and the statement of transporters of certain commodities, it cannot be said that the findings of guilt recorded by the Commissioner against the appellants were given in the absence of sufficient evidence. - that no substantial question of law arises - Decided against assessees.
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