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2021 (8) TMI 242 - AT - CustomsSmuggling - imitation jewellery raw material glass beads (Chatons) in the guise of clearing glass show piece/scrubbers/foot wear - penalty - HELD THAT:- The very Show Cause Notice contains serious allegations of attempted smuggling against various persons. Admittedly, there is no allegation against the appellant herein as to whether he had any role or was involved in abetting the commission of the alleged smuggling activity. Sole allegation in the Show Cause Notice as well as the Order-in-Original is that the two persons who appeared on a particular day, had absconded, whose identity was not established by the appellant herein. The discussion in the Show Cause Notice as well as the impugned order points out that during examination, the persons were present, who later on absconded, which per se would not tantamount to breach of Regulation 5(1)(i)(n) because, there is nothing on record to suggest that they had gained unauthorized access into the premises. It is admitted that they had presented themselves on being called for examination, were also within the reach of the officers, who only later on absconded and this would not amount to unauthorized access into the premises. In any case, it is not the case of the Department that those two persons had gained unauthorized access and that the appellant had helped in any way, in accommodating the unauthorized access or exit from the scene. Penalty - HELD THAT:- There is otherwise no allegation by the Revenue as to security and access control and therefore, the penalty cannot be sustained. Appeal allowed - decided in favor of appellant.
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