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2017 (1) TMI 337 - AT - CustomsAbsolute confiscation - Baggage rules - Imposition of penalty u/s 112 of the Customs Act, 1962 and section 117 of the Act - reason for imposition of penalty on appellant was that consignment received by the postal authorities bore the name of the appellant along with his address. Held that: - The appellant in his very statement has denied his connection with the said goods. There is virtually no other evidence brought by the Revenue to show that it was the appellant who had ordered for the said goods. As rightly pointed out by the appellant, post parcels are delivered as window delivery and anybody could have got the clearance of the same. It is common fact that in such type of contrabaned goods, the importers do not give their own name and address and use the name and address of other others non related parties. As such, we are of the view that the appellant is entitled to benefit of doubt inasmuch as Revenue has not produced any evidence to show any connection of the imported goods with the appellant. Penalty set aside - absolute confiscation upheld - appeal allowed - decided in favor of appellant.
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