2022 (10) TMI 967

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..... , AOR Mr. P.V. Yogeswaran, Adv. Mr. Siddharth Sinha, Adv. Mr. Shashank Bajpai, Adv. Mr. Tathagat Sharma, Adv. Mr. Raman Yadav, Adv. For Respondent(s) Mr. Mukesh Chandra, Adv. Mr. Mayank Chandra, Adv. Mr. Rameshwar Prasad Goyal, AOR ORDER 1. Feeling aggrieved and dissatisfied with the impugned judgment and order dated 31.07.2008 passed by the High Court of Calcutta in Customs Case No. 5 of 2008, .....

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..... evy of penalty shall not fail. 4. Having heard Shri Vikramjit Banerjee, learned ASG, and considering the material on record, learned ASG is not in a position to satisfy the Court how the case would fall under Section 114(i) of the Customs Act, as claimed. Nothing has been pointed out how the goods can be said to be prohibited goods. Even otherwise, it is required to be noted that there is a clear .....

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