TMI Blog2015 (2) TMI 1070X X X X Extracts X X X X X X X X Extracts X X X X ..... what international passenger did with it may not be and cannot be under the control of the appellant-company. Even if the appellants were to follow the procedure of packing the bottles in air sealed packs, there is no guarantee that such bottles could not have been sold before the passengers left the airport. Under the circumstances, the air sealed packing can only be one of the precautions. Ulti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2015 - Dated:- 20-2-2015 - B S V Murthy, Member (T),J. For the Appellant : Mr M V S Prasad, Adv. For the Respondent : Mr A K Nigam, Addl. Commissioner (AR) ORDER Per: B S V Murthy: The appeal is against the penalty of ₹ 10,000/- imposed on the appellant-company. The learned counsel submitted that appellant had formed a joint venture to run a duty-free shop in Hydera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... like to be visited with penalty when they have taken clear stand that company will not indulge in any wrong practice. He admitted that employees did a mistake in not following the procedure but otherwise in view of the fact that all these were sold to international passengers which is not barred and what international passengers did afterwards cannot be under the control of the appellant-company o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcumstances, the air sealed packing can only be one of the precautions. Ultimately the fact that the practice came to notice of the customs department which was able to detect such omissions is the factor that has to be taken note of. From the facts on record and as discussed above, it cannot be said that appellant has rendered the goods liable to confiscation or has been concerned with dealing wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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