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2016 (6) TMI 267 - CESTAT KOLKATA

2016 (6) TMI 267 - CESTAT KOLKATA - TMI - 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 categorically gives a finding that identity of the real owner is not established. No Appeal has been filed by the Revenue against Order-in-Appeal to the effect that Appellant was the real owner of the seized goods. .....

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alty of ₹ 25,000/-, imposed upon the 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 62,500 strips of Sildenafil Citrate Tablets from a godown of M/s. Asmi Express (P) Ltd., Guwahati who was the transporter. That on the documents the consignees name mentioned was M/s. National Medical Service .....

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(AR) appearing on behalf of the Revenue made 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 AR thus strongly defended the orders passed by the Lower Authorities. 4. Heard both sides and perused the case records. The issue involved in the present proceedings is whether penalty has been correctly impo .....

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