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M/s Patel Parcel Service Pvt. Ltd. & Shri Nitin Kumar Kavedia, Dirctor Versus Commissioner of Customs (Preventive) , Lucknow

2017 (11) TMI 704 - CESTAT ALLAHABAD

Smuggling - Cigarettes of Foreign origin - confiscation - penalty - Held that: - I did not come across any evidence brought forward by Revenue to establish that the appellant had knowledge that the goods booked through their transport agency or carri .....

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Advocate, for Appellants Shri Gyanendra Kumar Tripathi, Asstt. Commr (AR), for Respondent ORDER Per: Anil G. Shakkarwar The present two appeals are directed against a common Order-in-Appeal No.381-382-CUS/APPLALLD/LKO/2016 dated 13/05/2016 passed by .....

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rettes contained in eight jute Bags from Railway Parcel office at Varanasi Railway Station. During investigation it became known that the said goods were booked by four persons by name Shri Bunty, Shri Ajay, Shri Rakesh and Shri Sohan Lal staying in .....

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th Indian Railway at Parcel Office, New Delhi Railway Station. A show cause notice dated 25.07.2014 was issued proposing confiscation of said goods. The said show cause notice also included a proposal to impose penalty under Section 112 (b) of the Cu .....

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llants submitted before the original authority that their role was limited to booking the packages brought for transportation by train to its destination and further submitted that Customs Act, 1962 did not cast any obligation on transporter to check .....

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Act, 1962 and therefore, they were not liable to penalty. The Original Authority did not appreciate the contention of the appellants and imposed penalty of ₹ 1 lakh each on both the appellants under Section 112(b) of Customs Act, 1962. Aggriev .....

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t interfere with the said Order-in-Original dated 15.07.2015 and dismissed the appeals filed before him. Aggrieved by the said order both the appellants are before this Tribunal. 3. The grounds of appeal are as follows:- i. The role of appellants was .....

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consigner of the goods. iv. There is no evidence on record, establishing that the goods were brought to India through unauthorized route. 4. Heard the learned Counsel for appellants. He has submitted that the goods seized were Cigarettes of Foreign o .....

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