TMI Blog1999 (9) TMI 909X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the same as Nepal Cargo and consignee was shown as M/s. Birat Soap Industries, Birat Nagor, Nepal. The Regional Manager of the appellants-company in his statement dt. 3-9-1997 deposed that the cargo arrival notice was issued to the consignee who failed to turn up to receive the goods. Subsequent reminders were also sent to M/s. Birat Soap Industries in respect of the consignment in question. In his subsequent statement recorded on 2-1-1998 the regional Manager of the appellants-company submitted that it seems that the consignee M/s. Birat Soap Industries is a fake party as they were not responding to their cargo arrival notices. 3. The Dy. Commissioner vide his impugned Order confiscated the tallow absolutely and imposed penalty on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l records pertaining to the said cargo were presented to the authorities by the appellants and no entry was found to be fake. The appellants also did not make any attempts to sale the said cargo. He submitted that the adjudicating authority has wrongly attributed mala fide to them and has failed to appreciate that the consignment in the papers was shown as M/s. Birat Soap Industries whereas the representative of M/s. Birat Soap and Chemical Industries appeared before the authorities. These two parties are different and as such it cannot be said that the appellants did not make any attempt to approach the consignee which was M/s. Birat Soap Industries and not M/s. Birat Soap and Chemical Industries. The appellants also contended that the shi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k by them. A great deal has also been made about the fact that the representative who appeared before the adjudicating authority was not representative of M/s. Birat Soap Industries, but was representing M/s. Birat Soap and Chemical Industries which appears to be a different unit altogether. However, I find that nothing contrary has been placed on record by the appellants in support of their defence. The import of beef tallow came into light, when on an intelligence and after keeping a close watch on the movement of the consignment, the consignment of tallow was located and the appellants were called upon to submit documents/evidence related to the subject importation. As such I uphold the findings of the authorities below that the shipping ..... X X X X Extracts X X X X X X X X Extracts X X X X
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