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2017 (6) TMI 1012 - AT - CustomsCustoms House Agent - penalty - Held that: - Investigation proved its case very successfully when the origin and termination of the goods were traced. Learned adjudicating authority has also brought out from the oral evidence of the appellant that based on the instructions of the proprietor of MPC, goods came to his godown and that was delivered from the warehouse where that was stored. There is no scope to intervene with the order of adjudication in view of the aforesaid materials, evidence surfaced when that remained unrebutted - penalty upheld - appeal dismissed - decided against appellant.
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