Per V.K. Agrawal :

The present appeal has been filed by M/s. Association for Developing Youth (India) against the order-in-original No. KDL/COMMR/23/97 dated 29.7.97, passed by the Commissioner, Customs, Kandla.

2. Briefly stated the facts are that three consignments of old and used cloths had been imported and the name of the consignee shown was M/s. Association for Developing Youth (India) H.No. 29, Sector 4, Gurgaon, Haryana. Intelligence was received by the Directorate of Revenue Intelligence to the effect that imported old and used cloth were meant to be cleared free of customs duty claiming them to be meant for free distribution to the poor, but actually these were to be sold in the market. Investigation revealed that the address belonged to Shri Hitesh Kumar Sharma who, in his statement dated 4.6.96, stated that he was the owner of the House No. 29, Sector 4, Gurgaon; that he had no connection with the said Association; that one Shri Gopal Krishna Sharma used to stay in his house and he had heard about Association from Sharma. Shri Sharma, in his statement dated 4.6.96, stated that the consignment was sent by Shri Hardayal Singh on behalf of the International Social Welfa