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2019 (3) TMI 1448 - AT - CustomsPenalty - Smuggling of the prohibited goods out of India - Ketamine Hydrochloride - requirement of No Objection Certificate - Held that:- N/N. 67/2007 mentions that no objection certificate is to be obtained for Ketamine. The notification does not say that No Objection Certificate is required for Ketamine Hydrochloride - The ld. counsel has also produced Notification dated 10.2.2011 in F. No. N/11012/4/2010-NC-II. In the said notification, Ketamine has been notified as psychotropic substance. The department has not been able to put forward that Ketamine Hydrochloride has been notified vide notification 67/2007. The appellant was arrested while he was standing near Mahalakshmi Tower Lodge at Kovilpatti by the DRI officers. The shipping bill was not filed by the appellant. The appellant is neither the owner nor the exporter of the goods also. There is no direct evidence that the appellant had handled or had rendered any positive act for the smuggling of goods out of India. The entire evidence for imposing penalty upon the appellant is based on statements. The penalty imposed cannot sustain - appeal allowed - decided in favor of appellant.
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