TMI Blog2018 (9) TMI 1806X X X X Extracts X X X X X X X X Extracts X X X X ..... have knowledge of it. Furthermore, these individuals also admitted that they have booked various consignments in the name of various fictitious firms and they used to send empty containers at some place either at the instructions of one or the other individual on phone where the goods were loaded and transported - the Court is of opinion that concurrent findings of the lower authority cannot be i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant urges that the CESTAT fell into error in not noticing that there was no material to implicate the appellants, particularly who were transporters. It was submitted that they were merely taking goods booked by the concerned consignors whose identities were later not found to be genuine. It was besides urged that there was no proof that the 43 consignments, which were found to contain s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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