9911796707
TMI Blog2017 (8) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... fied himself as Shri Sudhir Kumar Maharjan, who was taking the delivery of the goods. In follow-up actions, it was found that the said vaccines, made in Holland and misc. third country goods were smuggled from Nepal to India through un-authorized route. On the basis of the statement of Shri Sudhir Kumar Maharjan a search was conducted in the room of the said person at Venus Hotel at Hill Cart Rd, Siliguri and found Indian Currency of Rs. 9,99,500/- Shri Sudhir Kumar Maharjan in his statement dated 30.01.2008 stated that the said Indian Currency was the part payment of the sale proceeds of the smuggled vaccines supplied by him to Suguna Poultry of Sevoke Rd, Siliguri. In a follow-up action, search was conducted at the office premises of M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... son dealing with accounts matter of the company, I find that Sri R. Karuppusamy is found to have handed over the amount of Rs. Ten lac to Dr. Amrit Jyoti Mudoi. Manager Production, on 29.01.2008 as per his direction No other evidence is produced by the SCN issuing authority as to his involvement in the smuggling racket nor has he admitted anything like this on interrogation by the DRI officers. The fact of disbursing of Rs. 10,00,000/- from the vault of the company as per instruction of Dr. Amrit Jyoti Mudoi only cannot entangle Sri R. Karuppusamy in the instant case even when the said amount appears to be the sale proceeds of smuggled medicines. So I am inclined not to impose any penalty under Section 112 of the Customs Act, 1962 upon Sri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revenue, I do not find any material regarding the involvement in the alleged offence. It is well settled that the imposition of penalty would be warranted on the materials available on record against the accused. Hence, I agree with the submission of the Ld. Counsel for the respondents. 5. Regarding the appeal filed by Dr Amrit Jyoti Mudoi, I find from the impugned order that the DRI Officers recovered two exercise books used by Dr. Amrit Jyoti Mudoi in which all the transactions related to receipt of smuggled vaccines from Shri Sudhir Kumar Mahajan and the payment made to him were recorded. It is also seen that Shri Anjan Chakravarti in his statement implicated Dr. Amrit Jyoti Mudoi. The main argument of the Ld. Counsel for Dr. Amrit Jyo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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