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2016 (6) TMI 267 - AT - CustomsImposition of penalty - Seizure of 62,500 strips of Sildenafil Citrate Tablets - Consignee of seized goods - Held that:- the First Appellate Authority cannot hold that Appellant is involved in the smuggling of goods under consideration when he categorically gives a finding that identity of the real owner is not established. No Appeal has been filed by the Revenue against Order-in-Appeal to the effect that Appellant was the real owner of the seized goods. In the absence of any such evidence Appeal filed by the Appellant is required to be allowed. - Decided in favour of appellant with consequential relief
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