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2015 (2) TMI 1070 - CESTAT BANGALOREImposition of penalty - Bottles should have been delivered in air sealed container and the appellant's employees failed to do so - Held that:- The fact remains that bottles were sold to international passenger and what international passenger did with it may not be and cannot be under the control of the appellant-company. Even if the appellants were to follow the procedure of packing the bottles in air sealed packs, there is no guarantee that such bottles could not have been sold before the passengers left the airport. Under the circumstances, the air sealed packing can only be one of the precautions. Ultimately the fact that the practice came to notice of the customs department which was able to detect such omissions is the factor that has to be taken note of. From the facts on record and as discussed above, it cannot be said that appellant has rendered the goods liable to confiscation or has been concerned with dealing with such goods. The only question will be the responsibility that has to be fixed on the company. However, in this case in my opinion appellant deserves a lenient treatment having regard to the facts discussed above which show that the only omission is procedural in nature and there is no allegation that the bottles have been sold to persons who are not entitled to purchase from the duty-free shop - Decided in favour of assessee.
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