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2017 (3) TMI 491 - AT - CustomsSmuggling - cigarettes - 410 pairs of shoes - 5800 pieces of lady's inner wear - the goods are prohibited goods or not - Held that: - appellants had submitted that their names were being misused as mentioned wrongly in the Airway bill. As the consignors are not traceable and the consignee had not substantiated any evidence in support of his claim of the goods, it may be concluded that the goods are of smuggled nature - regarding the imposition of penalty on the appellants, none of the appellants had refuted the charge of the habitual offence committed by them. Taking into account, the facts and circumstances of the case, the quantum of penalty is reduced - appeal disposed off - decided partly in favor of appellant.
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