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2018 (7) TMI 343 - AT - CustomsSmuggling - Recodex Cough Syrup were attempted to export to Bangladesh illegally - Confiscation - Redemption Fine - Penalty - Held that:- Shri Satya Ranjan Saha of Universal Drug Centre had given contradictory statement. Once he stated that he had no knowledge of the offending goods. Subsequently, he has claimed the ownership of the goods. Thus, there is no reliability on the statement of Shri Satya Ranjan Saha. Similarly, Shri Nilanjan Dutta had claimed the provisional release of the goods without any proper evidence. It appears from the record that Shri Nilanjan Dutta had sent his representative at Kolkata, Shri Tamal Sengupta to book the seized consignment from Kolkata and payment was made by Shri Satya Ranjan Saha. Therefore, there is a clear evidence of involvement of both the appellants in attempting to export of the goods. However, the quantum of fine and penalties are excessive and thus the quantum of redemption Fine and penalty reduced - appeal allowed in part.
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