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2013 (5) TMI 142 - CESTAT KOLKATAIllegal importation of goods into India - 150 pcs. of NIKE brand shoes of third country origin were loaded at Ramgarhwa, in the Scorpio vehicle bearing a fake Registration Number & were intercepted by the Customs on 17.03.2007. On interrogation of the occupants of the said vehicle, it was revealed that the vehicle belonged to the Appellant No.(1) Shri Ravishankar Kumar and the goods were smuggled - Held that:- The fact remains that the statements furnished by the occupants of the vehicle had not been contradicted. In these circumstances, the involvement of these three Appellants in bringing of the goods of third country origin to India cannot be absolutely ruled out, as held by both the lower authorities. No merit in the Appeals to record a finding contrary to the ones recorded concurrently by the authorities below, thus the penalties imposed on these Appellants appear to be excessive hence, to meet the ends of justice penalty imposed on the Appellant No.(1), Shri Ravishankar Kumar be reduced to Rs.30,000.00 and on the other two Appellants, namely, Shri Pawan Kumar Singh and Md. Shamim be reduced to Rs.10,000.00 on each of them. The Appeals are thus partly allowed to the extent of reduction of penalties, as above.
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