TMI Blog2002 (10) TMI 700X X X X Extracts X X X X X X X X Extracts X X X X ..... ifteen lakhs forty-six thousand eight hundred and thirty-three), and has imposed personal penalty of Rs. 30,000.00 (Rupees thirty thousand) each on Shri U.K. Paul, Managing Director of M/s. Zenith Drugs Allied Agencies (P) Ltd. M/s. Zenith Drugs Allied Agencies (P) Ltd. and on M/s. Dooars Transport Ltd. He has also imposed personal penalty of Rs. 30,000.00 (Rupees thirty thousand) and Rs. 25,000.00 (Rupees twenty-five thousand) respectively on Shri Birendra Prasad Gupta, Manager of M/s. Dooars Transport Ltd. and M/s. Tripura Pharma Co. 2. As per the facts on record, the Customs Officers seized 1,060 cartons of Phensedyl Cough Linctus from the Godown Premises of M/s. Dooars Transport Ltd. at Agartala by entertaining a reasonable belief ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e placed by him for Phensedyl Cough Linctus. On a specific request made by the representative of the said Company he was ready to take delivery of the said goods covered under two Consignment Notes both dated 25-12-2001 from the transport company as the consignee shown in the Consignment Notes had refused to take delivery of the same. Accordingly, he negotiated with the Company and received a fresh invoice on 12-3-2001 and also collected duplicate copies of the Consignment Notes and intimated the Sales Tax Department. Accordingly, he also paid the invoice price through the Bank Draft dated 7-3-2001 to the said Company. Thereafter, when he approached the transport company on 14-3-2001 for delivery of the goods, he was informed that the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ura Pharma Company on 6-3-2001, was raised by them. Investigations were also conducted from the transporters who deposed that the said C. F. Agent is transporting the Phensedyl Cough Linctus from Guwahati to Agartala three to four times in a month; that the documents for covering the transportation of the goods from Guwahati to Agartala are Forwarding Notes and Invoices; the Manager of the Warehouse used to sign the documents on behalf of the said Company; that the consignment of Phensedyl Cough Linctus was not diverted from Guwahati to Agartala without the knowledge of the Company; that the invoices dated 21-12-2000 and 23-12-2000 were issued from the said Company s Warehouse and Shri P. C. Bordoloi, an employee of the C. F. Agent, hand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has culminated into the impugned Order passed by the Commissioner. 6. The Commissioner has observed that nobody has claimed the ownership of the goods in question. The appellants are only aggrieved with the imposition of penalties upon them. 7. I have heard learned Counsels appearing for the various parties as also learned J.D.R., Shri A.K. Pandit for the Revenue. 8. The main contention of M/s. Zenith Drugs Allied Agencies (P) Ltd., Guwahati is that they were in no way concerned with the movement of the goods from Guwahati to Agartala and that on detecting the fraud, they have themselves sent a message to the transport company at Agartala with directions not to deliver the goods. However, the entire appreciation of the evidence on r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cordingly, I am of the view that imposition of personal penalty of Rs. 30,000.00 (Rupees thirty thousand) on M/s. Zenith Drugs Allied Agencies (P) Ltd. is sustainable. I order accordingly. 9. However, a separate penalty of Rs. 30,000.00 (Rupees thirty thousand) on Shri U.K. Paul, Managing Director, is not warranted in the facts and circumstances of the case. I accordingly set aside the same. 10. It is further seen that another penalty of an equivalent amount has also been imposed upon the transport company, M/s. Dooars Transport Company. I find that the said transport company was acting under the directions of the C. F. Agent and there is no evidence on record to show that they were aware that the Phensedyl Cough Linctus were meant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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