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2018 (3) TMI 1555 - CESTAT KOLKATASmuggling - Mis-declaration of Confectionery goods - illegal export - N/N. 35/2008-Custom (NT) dated 02.04.2008 - Held that: - it is observed by the Adjudicating authority that they had sold the bulk quantity of Phensedyl Cough Linctus to the unscrupulous persons who had diverted the same through the smuggling channel and the Distributors had prepared the fictitious/bogus Sales details to cover up their involvement in the instant act of smuggling - the appellant's herein are acting on behalf of the Syndicate of smuggling of Phensedyl Cough Linctus. Demand upheld - Appeal dismissed - decided against appellant.
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