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TMI Blog2015 (2) TMI 1070X X X X Extracts X X X X X X X X Extracts X X X X ..... r A K Nigam, Addl. Commissioner (AR) ORDER Per: B S V Murthy: The appeal is against the penalty of Rs. 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 Hyderabad. He admitted that some of their employees had indulged in wrong practices and did not follow the procedure. In this case 2 bottles of foreign ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 or the employees. Therefore he submits that penalty may be set aside. 3. Learned AR would submit that there is a procedural violation and it is an i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich 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 with such goods. The only question will be the responsibility that has to be fixed on the company. However, in this case in my opinion appellant deserves ..... X X X X Extracts X X X X X X X X Extracts X X X X
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