2009 (11) TMI 282

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..... reign origin. He claimed that Shri Uttam Majumdar of Calcutta (whose address he was not in a position to furnish) who was dealing with him in ball bearings business arranged for the cylinders and that the said cylinders were meant to be delivered to the persons whose address was to be furnished by the said Shri Uttam Mazumdar. The original Authority apart of confiscating the refrigerant gas cylind .....

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..... . CC(A) Cus./283/2008 dated 22-8-2008. 2. Heard both sides. 3. The Appellant was taking delivery from Railways and transporting in tempos CFC gas cylinders of foreign origin. He was not having any documents showing licit nature of procurement of the said CFC gas cylinders of foreign origin. He claimed that Shri Uttam Majumdar of Calcutta (whose address he was not in a position to furnish) who .....

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..... ned the Custom Authorities have seized the consignment. He submits that there is no justification for imposition of penalty. He submits that the Appellant is not claiming the ownership of the CFC gas cylinders. 5. Ld. SDR reiterates the findings of the Commissioner (Appeals). He submits that the inscriptions and warnings in the said cylinders clearly indicated the foreign origin of the CFC cylin .....

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