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2018 (3) TMI 1856 - CESTAT KOLKATASmuggling - Seizure of vehicle alongwith the goods - extension of period for issuance of SCN - Penalty - HELD THAT:- By Order dated 07.05.2013, the Commissioner extended the period of issue of Show Cause Notice upto 16.11.2013. It is seen from the record that the Show Cause Notice was issued on 12.11.2013. Hence, there is no need to go into this matter as the Show Cause Notice had already been issued. Hence, the appeal is liable to be dismissed as infractuous. Penalty - HELD THAT:- It is found from the record that the allegation is that the seized goods namely Cough Syrup and Cough Linctus of huge quantity were admittedly smuggled to Bangladesh. The appellant is the Manager of the Transport Company and responsible for loading of the goods. He has not come up with reasonable explanation against the charges labeled against him. Therefore, the imposition of penalty is justified, but the quantum of penalty is reduced. Appeal allowed in part.
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