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2017 (9) TMI 442 - AT - CustomsPenalty - smuggling of goods - case of appellant is that he is a Coolie and/or a Coolie Sardar, his role is limited to the loading of the goods and there is no material available on the record that the appellant had any knowledge of the smuggled nature of the goods - Held that: - the D.R.I. officers during investigation found that the appellant and the other person Shri Subhas Bansal were using the names of other companies for the purpose of smuggling of the goods. The appellant and Shri Subhas Bansal opened the Bank accounts in the name of other companies for illegal transactions - The appellant and the other person used the dummy companies M/s.S.B.Impex, M/s.Amber Impex and M/s.R.Traders for the smuggling activities. Hence, the imposition of penalties is justified - the imposition of penalty on the appellants is upheld subject to the reduction in the quantum of penalty to ₹ 10,00,000/- and ₹ 50,000/- on Shri B.K.Goyal and Shri Vijay Prakash Singh respectively - decided partly in favor of appellant.
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