9911796707
TMI Blog2001 (7) TMI 1019X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. [Order]. Vide the impugned order the Commissioner of Customs, Shillong has absolutely confiscated two consignments of Phensedyl Cough Syrup totally valued at Rs. 21.41 lakhs. Apart from that the truck transporting the said consignment has been confiscated with redemption fine of Rs. 50,000/-. Penalties of Rs. 5,00,000/- (five lakhs) each has been imposed upon the two appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e trucks could produce cash memos issued by M/s. Frontier Drugs House, Guwahati to M/s. Tripura Pharmaco, Agartala showing transportation of 300 cartons and 400 cartons only. The officers entertained a view that the goods in question were meant for illegal export to Bangladesh and as such confiscated the same. 3. During the course of investigations, the driver of one of the trucks deposed that h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... artons were with the driver of one of the truck, who fled away; that he had no knowledge about the identity of the owner/consignee of the said goods and his trucks have been booked for taking the goods to Agartala, where the delivery would be taken from his godown. 5. On the above basis the show cause notices were issued to the appellants as also to the other persons. 6. The contention of Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transport company at Agartala. In view of this admitted facts the allegations that the appellants were involved in the transportation of the goods, which were ultimately meant for illegal export to Bangladesh with full knowledge cannot be sustained. I also agree with the appellants submission that as no notice have been issued to Sh. Rajesh Agarwal, imposition of penalty upon him was not warrante ..... X X X X Extracts X X X X X X X X Extracts X X X X
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