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2016 (7) TMI 775 - CESTAT KOLKATA

2016 (7) TMI 775 - CESTAT KOLKATA - 2016 (337) E.L.T. 429 (Tri. - Kolkata) - Levy of penalty for making an attempt to export of broken rice - Validity of statement of Driver the truck - Held that:- Penalties have been imposed upon the Appellants with respect to seized goods under Section 114 of the Customs Act, 1962 which according to the Revenue were meant for export to Bangladesh. However, it is observed from the statement of the driver of the intercepted truck that nowhere it is stated that t .....

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Bangladesh, it cannot be held that the Appellants can be visited with penalties under Section 114 of the Customs Act, 1962. Accordingly Appeals filed by the Appellants are required to be allowed. - No penalty. - Appeal Nos.CA-75383-75384/14 - ORDER NO.FO/A/75325-75326/2016 - Dated:- 2-5-2016 - SHRI H.K.THAKUR, MEMBER(TECHNICAL) Shri R.N.Bandyopadhyay, Consultant for the Appellant (s) Shri S.N.Mitra, AC(AR) for the Revenue (s) ORDER Per Shri H.K.Thakur. These Appeals have been filed by the Appell .....

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n Medico, Muzaffarpur. 2. Shri R.N.Bandyopadhyay (Consultant) appearing on behalf of the Appellants argued that on the basis of a specific information on 03.04.2012 by DRI, a consignment of Phensedyl Cough Linctus, was found concealed under the bags of broken rice when a truck was intercepted by the DRI Officers of Muzaffarpur on National Highway 77. That on interception the driver of the truck having Registration No.AS-01AC/3506 handed over hand-written invoice dated 03.04.2012 and GRNo.717 dat .....

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indings regarding imposition of penalties upon his clients but has only reproduced the findings given by the Adjudicating authority in Para 4.06 of Order-in-Original dated 31.03.2013. 3. Shri S.N.Mitra, AC(AR) appearing on behalf of the Revenue argued that Phensedyl Cough Linctus is a specified item under the Customs Act, 1962 which was required to be purchased and sold under proper invoices and certain statutory records were required to be maintained as per the provisions of Drugs & Cosmeti .....

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intercepted truck that nowhere it is stated that the seized goods were being taken out of the country to Bangladesh. It is observed from the case records that a consignment of Phensedyl Cough Linctus was found concealed in a truck under bags of broken rice. It is also observed that certain procedures were required to be followed during the movement of Phensedyl Cough Linctus under the Drugs & Cosmetics Act, as it contains Salts of Codein a narcotic substance. The method of concealment and pr .....

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