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2017 (12) TMI 457 - AT - CustomsPenalty - smuggling of Ketamine concealing into the tobacco packet - Held that: - it is crystal clear that it is a case of the drugs export, Ketamine which is injurious to the health. It is subject matter of the Narcotics and Drugs Act. The main offender, as usual, absconded so the appellant cannot escape from his liability especially when he has confessed that he knows the CFA exporter and the item to be exported. The Commissioner (Appeals) has already taken a lenient view and reduced the penalty substantially. There is no further scope to reduce the same - appeal dismissed - decided against appellant.
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