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TMI Blog2018 (3) TMI 1856X X X X Extracts X X X X X X X X Extracts X X X X ..... enue ORDER Briefly stated the facts of the case are that on 17.11.2012 the Officers of Customs and Anti smuggling unit of Agartala and BSF personnel detected one Truck bearing registration no. WB-29-6271 in front of Sherowali Trade and Transport, Agartala. It was found that the said Truck was loaded with 9000 bottles of Recodex Cough Syrup and 6000 bottles of Phensedyl Cough Linctus concealed un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olutely the seized Cough Syrup and Cough Linctus. It has also confiscated the vehicle and imposed redemption fine of Rs. 2,50,000.00. It has further imposed penalties on various persons including Shri Arunava Chakraborty of Rs. 50,000.00 under Section 114(iii) of the Act, 1962. Hence, Shri Arunava Chakraborty filed this Appeal No. C/75930 of 2015 as against imposition of penalty. 3. Heard both si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Appeal No. C/75930/15 has been filed by Shri Arunabh Chakraborty. The appellant is an employee of M/s. Sherowali Trade & Transport, Agartala. The Commissioner (Appeals) observed that during his tenure as a Manager of the said Transport Company M/s. Abhishek Textiles, consigned the goods to M/s. Krishna Textiles, Agartala which was found by the investigating officers as false since there is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any and responsible for loading of the goods. He has not come up with reasonable explanation against the charges labeled against him. Therefore, the imposition of penalty is justified. I agree that the quantum of penalty is excessive as the appellant is merely an employee of the Transport company. 8. In view of the above discussion, the Appeal No. C/76985/2015 filed by Satya Ranjan Saha is dismis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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