TMI Blog2015 (12) TMI 718X X X X Extracts X X X X X X X X Extracts X X X X ..... s. - Held that:- apart from the address given on the parcel, there is absolutely no other evidence to connect the appellant with the imported goods. The appellant in his first statement recorded during investigation had clearly deposed that he was not, in any way, connected with the said parcel and does not know why somebody has used his name and address. In the absence of any corroborative eviden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7; 1 lakh imposed in terms of the provisions of Section 117 of the Customs Act, 1962. 2. After hearing both the sides duly represented by Shri V.S. Negi, ld. Advocate and Shri Amresh Jain, ld. DR, we find that the special investigation and intelligence branch, Air Cargo (Export), New Delhi intercepted one speed post parcel, which was sent to the appellant. The contents of the said parcel were d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority by addressing the same as after thought in order to avoid legal consequences. He accordingly, apart from confiscating the goods absolutely imposed penalties upon the appellant. 5. We find that apart from the address given on the parcel, there is absolutely no other evidence to connect the appellant with the imported goods. The appellant in his first statement recorded during investigatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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