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TMI Blog2008 (7) TMI 358X X X X Extracts X X X X X X X X Extracts X X X X ..... osed on the appellants under Section 112 of the Customs Act, 1962. 2. Heard both the sides and perused the records. 3. Mr. Tilak Raichand Lodaya is the Manager of M/s. Capital Roadlines, Mumbai, a transport company. He is based at Mumbai. Mr. Manilal Dand is a partner of M/s. Capital Roadlines. He resides in Indore and looks after the Indore Branch of M/s. Capital Roadlines. This company was having branches at Andheri, Bhiwandi and Indore. The company was running transport business between Mumbai-Indore-Mumbai. The various trucks including truck no. MP-09-KA-0406 were attached with the transport company. 4. The officers of DRI, Mumbai, on the basis of specific intelligence received from the Commissioner, Central Excise and Customs Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k was loaded with 230 packages of smuggled bearings at Nepal and brought to Indore by him. The consignment belonged to one Manohar Bhatia, who with the help of his associates viz. Shyam Jaswani, Hukum Singh, Manilal Dand and the drivers/cleaners of truck no. AXK-204 sent the part consignment of 165 packages to Mumbai for delivery to certain unknown persons. The consignment was unloaded in the godown of M/s. Capital Roadlines, Indore at the behest of Manilal Dand, who was working on instructions of Manohar Bhatia. Manilal Dand arranged for the safe storage and further transportation of the consignment to Bhiwandi. Manilal Dand asked for double fare which was fixed as Rs. 13,000/-. This was agreed to by Manohar Bhatia, who paid Rs. 7,200/- in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that there were 15560 pcs of ball bearings totally weighing 6532.100 kg valued at Rs. 70.45 lakhs. The bearings were of different sizes and brands like SKF, NTN, Nachi, all of foreign origin. The ball bearings were in commercial quantities. The transport documents recovered were fictitious and declared the goods as automobile parts. No one concerned, who participated in the proceedings, has laid any claim on the ball bearings. The fact that 6.35 tons of bearings valued at Rs. 70.45 laths did not have any documents, whatsoever, clearly establishes the smuggled nature of the bearings. Import of the third country goods from Nepal is prohibited in terms of Notification No. 9/96-Cus., dated 22-1-1996 (earlier Notification No. 76/F, No. 80/83/65- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the only specific challenge against these findings is that the statements of these persons have been retracted. However, no date of retraction is given and it is not known how much delay is there between the date of the statements and their retraction. We are, therefore, unable to accept this ground. 8. The other ground is that the Commissioner failed to appreciate the affidavit and defence witnesses' evidence. This appears to be a statement of Mahendra Jain in which he has said that after the god own was raided at Indore, the vehicle was kept in Bhiwandi. We do not see how this is relevant. 9. The appellants' contention that the bearings in question were initially transported from Guwahati to Nepal and from Nepal to India is also not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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