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2010 (1) TMI 436 - AT - CustomsPenalty on parcel service operator - Show Cause Notice issued for confiscation of the seized goods collectively valued at Rs. 72,49,445/-, imposition of penalty. By the impugned order goods valued at Rs. 8,55,000/- were ordered to be released. Impugned consignment not mentioning complete consignee address. Held that- mere omission on part of booking clerk to mention complete address of consignee in some GRs could not mean that directors/employees of parcel service operator had knowledge about smuggled nature of contents of parcel. No positive evidence and nothing in the statement of directors/employee which could be treated as admission of guilt about smuggled nature of goods booked by them. Penalty on director/employee set aside.
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