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TMI Blog2002 (3) TMI 888X X X X Extracts X X X X X X X X Extracts X X X X ..... s. They were manifested as house hold goods/baggages in the manifest. The Baggage Declaration Form were filed along with relevant documents and the goods were examined under the transfer of residence goods. A show cause notice was thereafter issued. From the show cause notice, it is clear that the goods were examined and from Noordeen, one of the passenger, who was present stated that the goods did not belong to him. The container contained goods of commercial nature. Inquiry conducted and revealed that certain forged documents were presented before the inquiry officer and the Adjudicator which were alleged to be signed as Noordeen and other passenger M. Alagu. However, the signatures on cursory examination considered to be forged. The Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fully co-operative with the Department in uncovering the racket and maintained his stand despite several threats from Chennai Traders. This was appreciated by the Department and the adjudicator and therefore he did not impose any penalty on him. Penalties were imposed to S/Shri R. Murugappan, S. Senthilnathan, A. Md. Aslam and others. Similar finding were arrived at in the case of Ms. Mutthadalkkan Alagu. Cases of people who did not reply to the show cause notice and envelopes and intimation which were received back by the postal authorities due to incomplete address were kept in abeyance. 3. We have heard ld. Advocate for the appellant who brought to our attention the fact of the case and the findings arrived by the adjudicator and reli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as can be seen from the appeals filed, both sides have admitted before us that, in this view, the matter can be remanded back to the Commissioner. We are inclined to remand back not only for this purpose that the order is not signed and therefore it is not a valid order but also from the order and the submission of the ld. Advocate. We find and are not able to appreciate the findings how the goods are unclaimed and the passengers have disclaimed them. When it is an admitted fact that Noordeen and other passengers attended in person the hearing fixed by the Adjudicator. It appears to us from the admission and a finding by the adjudicator, that the statements given by the passengers were tailor-made, to the requirements of the officers. We ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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