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Shri Abhijit Ghosh Versus Commissioner of Customs and Central Excise (Appeals) , Guwahati

2016 (6) TMI 267 - CESTAT KOLKATA

Imposition of penalty - Seizure of 62,500 strips of Sildenafil Citrate Tablets - Consignee of seized goods - Held that:- the First Appellate Authority cannot hold that Appellant is involved in the smuggling of goods under consideration when he catego .....

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l filed by the Appellant is required to be allowed. - Decided in favour of appellant with consequential relief - C/75033/2014 - FO/A/75331/2016 - Dated:- 29-4-2016 - Shri H.K.Thakur, Member (Technical) Sri K.P.Dey, Advocate for the appellant (s) Sri .....

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Appellant by the Adjudicating Authority, has been upheld by the First Appellate Authority. 2. Sri K.P.Dey, Advocate appearing on behalf of the Appellant argued that on the basis of Information Officers of Headquarters (Customs), Shillong recovered 6 .....

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no where it has been admitted by the Appellant that the seized goods belong to him. That even the transporter has not implicated the Appellant to the effect that seized medicines belonged to the Appellant. That Commissioner (Appeals) in paragraph-6 .....

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de the bench go through paragraphs 14.1 (x) and (xi) of the Order-in-Original No.COM/CUS/ADDL.COMMR/17/2012 dt. 14.02.2012 to argue that Appellant was the consignee and has been correctly penalized under section 114 of the Customs Act, 1962. Learned .....

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gnee of the seized goods (62,500 strips of Sildenafil Citrate Tablets). Appellant has denied during the investigation that he has nothing to do with the seized goods. Sri Bimal Ch. Pathak, Manager of the transporter M/s. Asmi Express (P) Ltd., Paltan .....

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about 10.00 hrs., one of his labours handed over to him two photocopies of Bills viz., (1) Copy of Bill No.AL-7871 dated 15.02.11 issued by M/s Al-Amin Associates, Inner Ring Road, Karamangala, Banglore-560076 which was consigned to M/s Sai Enterpris .....

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ing enquired by him, his labour could not tell him anything about the person who handed over the said Bills. After that, he informed the Customs Officers over telephone to come and collect the said Bills/Documents in respect of Medicinal Tablets deta .....

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