9911796707
TMI Blog2016 (12) TMI 702X X X X Extracts X X X X X X X X Extracts X X X X ..... h regard to the contention that the addendum issued to him does not have validity, I find myself in agreement with the views of the lower appellate authority that when the show cause notice was issued within the prescribed time from the date of seizure, any addendum or corrigendum issued was with reference to the said notice only. In any case, the addendum in question, dated 03/05/2013 specificall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he was an unwitting accomplice who happened to be in the wrong place at the wrong time. On the other hand, the conduct and role played by the appellant give the lie to any such averment. Thus, concerning the complicity of the appellant, the principle of res ipsa loquitur (the thing speaks for itself) will verily apply. Those who come for judicial succour should come with clean hands. Therefore, n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on the appellant which has been upheld in the impugned order appealed against. 2. None present for appellant. The written submissions filed by appellant is on record. MA is filed accompanying an affidavit as directed by the Bench. Appellants in the written submissions questions the validity of addendum since original show cause notice was not issued to him. It is also submitted that as he w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed as part and parcel of the show cause notice dt. 22.11.2011 and further, it only seeks to give notice, as to why penalty should not be imposed, inter alia, on the appellant under Section 114 (i) of the Customs Act, 1962. 5. With regard to the protestation of innocence by the appellant, I am of the considered view that since his role in the entire modus has been established, he cannot claim ..... X X X X Extracts X X X X X X X X Extracts X X X X
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