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2017 (8) TMI 54 - AT - CustomsPenalty - smuggling - poultry vaccines - Held that: - I do not find any material regarding the involvement in the alleged offence. It is well settled that the imposition of penalty would be warranted on the materials available on record against the accused. Regarding the appeal filed by Dr Amrit Jyoti Mudoi, I find from the impugned order that the DRI Officers recovered two exercise books used by Dr. Amrit Jyoti Mudoi in which all the transactions related to receipt of smuggled vaccines from Shri Sudhir Kumar Mahajan and the payment made to him were recorded - I am unable to accept the submission of the Ld. Counsel of Dr. Amrit Jyoti Mudoi for the reason that they are not claiming the Indian Currency. In any event, the evidence on record would show the involvement of Dr. Amrit Jyoti Mudoi in the alleged offence. Appeal dismissed - decided against appellant.
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