TMI Blog2017 (7) TMI 1025X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner had allegedly successfully smuggled goods into India on other occasions, the adjudicating authority assumes that the petitioner is guilty of smuggling of the value as indicated in the impugned order. The penalty is imposed on an assumption. Such assumption is not supported by any material. Therefore such imposition of penalty on the petitioner cannot be sustained - appeal allowed - deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner was issued a show cause notice dated March 21, 2016. The show cause notice was on the basis of an intercept made by the Directorate of Revenue Intelligence, Kolkata in respect of four passengers arriving at Netaji Subhash Chandra Bose International Airport from Hong Kong via Bangkok on October 3, 2015. The petitioner was intercepted with high value electronic items. The show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be applied simultaneously as they govern separate fields. This, according to him, is the first infirmity in the penalty imposed. Secondly, the penalty imposed under Section 112(a) would be on the goods liable to confiscation. So far as the petitioner before me is concerned, he has been imposed a penalty of ₹ 100 lacs. So far as the imposition of penalty under Section 112(b) is concern ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods into India on other occasions, the adjudicating authority assumes that the petitioner is guilty of smuggling of the value as indicated in the impugned order. The penalty is imposed on an assumption. Such assumption is not supported by any material. Therefore such imposition of penalty on the petitioner cannot be sustained. The following penalty is set aside :- (ii) I also impose follow ..... X X X X Extracts X X X X X X X X Extracts X X X X
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