TMI Blog2018 (5) TMI 1067X X X X Extracts X X X X X X X X Extracts X X X X ..... at: - investigation has not brought forth any clinching evidence to show that the appellant herein who is a customs broker was aware of the concealment of controlled substance or abetted the exporter in the concealment - in the absence of any evidence to show that there was active involvement of the appellant in concealment of controlled substance in its export consignment, penalty set aside - app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cted ephedrine hydrochloride' a controlled substance under NDPS Act in two consignments concealed in ladies purses and wallets. The investigations were initiated after seizure of the said controlled substance at Johannesburg airport. On detailed investigation it was concluded that a case is made out against the appellant herein, who were the customs broker on the ground that they were aware o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s aware of the concealment of controlled substance or abetted the exporter in the concealment. On such categorical finding in my view, the penalty imposed by the adjudicating authority is not in consonance with the law. Accordingly, in the absence of any evidence to show that there was active involvement of the appellant in concealment of controlled substance in its export consignment, I find that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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