9911796707
TMI Blog2014 (10) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... also could not be ruled out by the appellants - None of the appellants claimed the goods. The connection among shri Anil Jatia, shri M.P. Goenka and shri Sanjay Maheswari brought out a close proximity to the deal of the Chinese origin silk found in Maruti van as well as in the premises of shri Sanjay Maheswari. When they did not claim the ownership of the goods, their plea that the goods were not of Chinese origin is of no avail to them since Revenue established live link between shri M.P. Goenka and shri Anil Jatia as to the movement and deal of the offending goods came from Nepal to India for delivery to shri Sanjay Maheswari - there is no necessity to deal with further arguments of the appellants as to the retraction of confessional stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... abrics of Chinese origin having no evidence of lawful import. Therefore, such goods were seized by customs including the Maruti van. 4. To find out the origin and destination of the goods, investigation proceeded further and searched premises of Shri Sanjay Maheshwari on 23.01.1998. That resulted in discovery of 13,316.62 metres of Chinese origin silk fabric valued at ₹ 26,63,324 with 25 tags of Nanjing Textile Import/Export Corporation Ltd. and cash ₹ 1,50,000/- was found in the premises alleged to be sale proceed of Chinese silk. Those were also seized. 5.1 Shri Sanjay Maheshwari in his statement admitted recovery of 6,174.90 metres of Chinese silk from the van. He stated that having gained experience as a Production M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sports and because of no entry, upto 18:30 hours, the goods could not be lifted on 22.01.1998. Shri Monu Haldar introduced Shri Maheswari to the transporter for delivery of the goods on the next day. 6. On 23.01.1998 morning at about 12:30 hours, Shri Sanjay Maheshwari loaded 87 bundles (Thans) in 8 packages, totally measuring 6,174.90 metres of Chinese silk in his Maruti van DL 6CB 5069 and left to Eastern Silk for delivery. Before leaving, he prepared challan No.044, dated 23.01.1998 to accompany the goods. 7. On the aforesaid background, investigation further proceeded to discover the dealing of Shri Sanjay Maheshwari on Chinese silk. They came across one Mr. Anil Jatia, who brought out the connection of dealing on Chinese silkwith ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods alleging to be Chinese origin is baseless. So also, when the appellant was discharged from criminal prosecution, there should not be repetitive litigation under customs law. 9.3 It was further submitted that the medical report of the appellant proves that his confessional statement was extracted under pressure and application of third degree. Therefore, the deposition extracted at that time has no credentiality in law following the apex court judgement in the case of Vinod Soanki Vs. Union of India [20089 (233) ELT 0157 SC]. Accordingly, this appellant should not be penalised for no fault committed under customs law. 10. Arguing on behalf of the appellant shri Sanjay Maheswari, ld. Advocate shri Piyush Kumar submits that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that transporter on instructions of shri M.P. Goenka through his person shri Monu Haldar also could not be ruled out by the appellants. 13.2 Shri M.P. Goenka categorically brought out in his statement made on 21.09.1998 that when he visited Kathmandu, he came across on shri Anil Jatia, one of the owners of shri Annapoorna Textiles Ltd. and he was able to strike deal with him for Chinese silk to be supplied to shri Sanjay Maheswari of Delhi on commission basis. Such fact comes out from paras 10.1 and 10.2 of the adjudication order. The connection of shri Sanjay Maheswari with shri M.P. Goenka to take delivery of goods came from Nepal through the transporter, Prakash Transport Co. was established and that remained uncontroverted. That prov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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