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2015 (5) TMI 955 - CESTAT BENGLALORE

2015 (5) TMI 955 - CESTAT BENGLALORE - TMI - Seizure of goods - Discrepancy in stock - Imposition of penalty - Held that:- There is a clear admission statement about diversion of goods to the local market from the duty free shop. Seizure of goods have not been questioned. In such a situation, it is quite clear that the appellants are involved in diversion of duty free goods to the local market. Nevertheless, however, the entire quantity of goods have been confiscated and not allowed to be redeem .....

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Dated:- 1-5-2015 - SHRI B.S.V.MURTHY, J. For The Appellant : None For The Respondent : Mr. S. Teli, A.R. Per : B.S.V.MURTHY All the three appeals filed by the appellants are disposed by a common order as they arise out of a common impugned order. 2. The appellant Shri C. Venkateswara Rao, is the General Manager of M/s Nuance Group (India) Pvt Ltd. (NGIPL for short) Bangalore, who was running a customs duty free shop at Rajiv Gandhi International Airport at Hyderabad. He was overall in-charge of .....

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dividuals mentioned herein above are in appeal against the impugned order. In the impugned order, a penalty of ₹ 50,000/- has been imposed on Shri C. Venkateswara Rao on the ground that he was involved and devised a plan to clear goods from bonded warehouse (duty free shop in the airport) without payment of duty. One Television and one liquor bottle valued at ₹ 55,000/- was seized from his house. Shri J. Chandrasekhar Rao, senior executive was also involved in the activities and expi .....

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e methodology adopted was to show sale of some goods against international passenger but sell the goods actually to a local person (outsiders). Employees of NGIPL, in their statements had accepted that sale proceedings were realized in cash and amount was deposited in Indian currency in the account of duty free shop of NGIPL. THE Commissioner(Appeals) also observed that that goods were seized from the truck near the residence of Shri J. Chandrasekhar and confessional statement of Shri J. Chandra .....

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