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2019 (5) TMI 982 - AT - CustomsImposition of penalty on the proprietorship concern - concealment of consignment 289.9 kg of ketamine hydrochloride was found - role of proprietor in the attempted unauthorised export of ketamine hydrochloride from Air Cargo Complex - HELD THAT:- It is a settled legal position that the proprietor and the concern are not deferent entities. They are one and the same. It is not legally correct to impose penalty on the form while holding that the proprietor had no role in the affair at all - the penalty imposed on M/s. Neelkanth Exports is not maintainable and thus needs to be set aside. Penalty on Shri Khalil - HELD THAT:- Shri Khalil was giving conflicting statements; Shri Khalil met Shri Mr. Simon many times; he facilitated the attempted export of restricted item. On-going through the record of the case, Shri Khalil did not submit anything to absolve himself of the allegations - Shri Khalil is not made of to be the main culprit and nothing has been placed on record to show as to how he was to be benefitted in the illegal export, the penalty imposed on Shri Khalil needs to be reduced - the penalty imposed on Shri Khalil reduced to ₹ 5 lakhs. Appeal allowed in part.
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