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2016 (12) TMI 702 - CESTAT CHENNAIValidity of addendum to the SCN - Seizure of Heroin concealed in books attempted to be couriered to Maldives - imposition of penalty - Held that: - There is no dispute that the parcel in question was received and handled by the appellant. With regard to the contention that the addendum issued to him does not have validity, I find myself in agreement with the views of the lower appellate authority that when the show cause notice was issued within the prescribed time from the date of seizure, any addendum or corrigendum issued was with reference to the said notice only. In any case, the addendum in question, dated 03/05/2013 specifically indicates that it is issued as part and parcel of the show cause notice dt. 22.11.2011 and further, it only seeks to give notice, as to why penalty should not be imposed, inter alia, on the appellant under Section 114 (i) of the Customs Act, 1962. I am of the considered view that since his role in the entire modus has been established, he cannot claim ignorance as an excuse for non-imposition of penalty. Further, from the investigation it has emerged that in the accompanying invoice to the Airway Bill, his name was shown partially as 'Narayana, Habsiguda, Hyderabad' and his identity card issued by Election Commission only was enclosed as proof of consignor/exporter. These facts only serve to demolish the claim of innocence by the appellant. The appellant cannot in any way claim that he was an unwitting accomplice who happened to be in the wrong place at the wrong time. On the other hand, the conduct and role played by the appellant give the lie to any such averment. Thus, concerning the complicity of the appellant, the principle of res ipsa loquitur (the thing speaks for itself) will verily apply. Those who come for judicial succour should come with clean hands. Therefore, no merit is found in the appeal and hence the same is dismissed. MA filed by appellant is also disposed of accordingly.
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