TMI Blog2023 (5) TMI 571X X X X Extracts X X X X X X X X Extracts X X X X ..... tations could also be adopted to overcome the restrictions imposed under the Drugs Cosmetics Act during movements within India. For violation of any of the procedures prescribed under the Drugs Cosmetics Act, a person could be punished under the relevant provisions of Drugs Cosmetics Act but these violations cannot be made as the basis for taking action under the Customs Act, 1962. It is also observed by the adjudicating authority, that Phensedyl Cough Linctus is a specified goods under Section 11-I of the Customs Act, 1962. As per Notification No. 31/2008-CUS. (N.T.), dated 25-3-2008, an area of 50 kms. in width from the land border with Bangladesh is treated as a specified area . In the absence of any documentary evidence, sugge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Preventive), Patna. A penalty of Rs.5.00 Lakhs has been imposed by the Ld.Commissioner upon the Appellant. 2. Briefly stated the facts of the case are that proceedings were initiated vide Show Cause Notice issued under DRI F.No.718(II)44- PRU/2009 dated 30.11.2009 by the Deputy Director, Directorate of Revenue Intelligence, Regional Unit, Belle Road, Patna upon the Appellant herein and 10 others for alleged violation of various provisions of Customs Act, 1962 (hereinafter referred to as CA 62) inasmuch as they were found involved in illegal procurement, sale purchase, fabrication of documents and illegal transportation of Phensedyl Cough Linctus of Indian origin in attempt to export the same illegally from India to Bangladesh through Ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s) of two original company cartons were kept and packed inside one plain cardboard carton and tied with string, so that without opening the said string, contents of the cartons could not be ascertained. As such a total of 35,100 bottles were recovered. Further, as per the information, one set of Registration plates of a different Reg. no.AS-01 B 5795 was also recovered from the cabin of the said truck. 4. That there is no corroborative evidence indicating that the seized goods were destined for Bangleadesh. 5. It was also put forth by the Appellant that he was the owner of the godown situated at Dadar Mandi, Gulzarbagh from where goods were reportedly loaded (as admitted by the driver of the truck in his statement). Further, 26000 bot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which according to the Revenue were meant for export to Bangladesh. However, it is observed from the statement of the driver of the intercepted truck that nowhere it is stated that the seized goods were being taken out of the country to Bangladesh. It is observed from the case records that a consignment of Phensedyl Cough Linctus was found concealed in a truck under bags onion. It is also observed that certain procedures were required to be followed during the movement of Phensedyl Cough Linctus under the Drugs Cosmetics Act, as it contains Salts of Code in - a narcotic substance. The method of concealment and preparation of fake vouchers/invoices no doubt creates suspicion regarding illegal activities being undertaken by the C F Agents. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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