TMI Blog2018 (2) TMI 1687X X X X Extracts X X X X X X X X Extracts X X X X ..... inst the appellants for improper importation of the goods or violation of the conditions of licence issued to M/s. Alpha, the penalties imposed against them u/s 112 of the Act cannot be sustained for judicial scrutiny - penalty set aside - appeal allowed - decided in favor of appellant. - Customs Appeals Nos. 51739-51740/2017 - A/50663-50664/2018-SM[BR] - Dated:- 22-1-2018 - Shri S.K. Mohanty, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bid. The licence issued by the Department permitted M/s.Alpha to deposit /store, in the places covered thereby in respect of the imported goods, such as, liquor, cigarettes/cigars, tobacco mixtures and pipes, chocolates confectionary, pens, watches, perfumes and cosmetics for further sale to the arriving, outgoing and in transit passengers. On 8.10.2008, an information was received by the Depart ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... work in shifts in the airport outlets. He further submitted that the work pertaining to the sale of imported goods to international passengers was handled by Cashiers, Shri Ritesh Tiwari and Shri Manvender Singh. He further submitted that the appellants had absolutely no role in alleged irregularities and discrepancies noticed by the Department. Further, he also submitted that the Department has n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had only stated that he told Shri Chandranshu Charan that liquor could not be sold to domestic passengers. Further, no statement was recorded from the other appellant, Shri Hemant Bhardwaj. On detailed scrutiny of the impugned order, I find that the specific contranventions or violations of the provisions of the Customs Act by the appellants were not specifically alleged. Further, the Department h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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