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2018 (7) TMI 345 - CESTAT KOLKATASmuggling - Karbonn Mobile - seizure was made prior to clearance - case of appellant is that the Revenue failed to discharge its burden of proof that the seized goods were in the process, to be illegally smuggled into Nepal - Held that:- The provision of Foreign Trade Policy shall be read with the provisions of Indo Nepal Treaty and in case of any conflict, the provision of Indo Nepal Treaty shall prevail - It is seen from the impugned Order that there was a mis-declaration by the appellant no. 1 regarding the origin of the goods as well as that the goods have been manufactured by them, before the Customs authority. In any event, the appellant have not denied the mis-declaration of the goods. Therefore, confiscation of the Mobile consignment and imposition of redemption fine and penalty on the appellant no. 1 is justified - there is no reason to impose penalty on Shri Ram Bharosi Gupta, appellant no. 2 as Authorised Signatory of the appellant no. 1 company. Appeal allowed in part.
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