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TMI Blog2013 (1) TMI 563X X X X Extracts X X X X X X X X Extracts X X X X ..... e not professional smugglers and the activities were undertaken at the request of local resident and sheep were brought to India. Thus the value of the sheep involved and the very fact that the sheep were brought in four vessels and found in farm house in Ahmedabad would lend credence to the claim of the assessee. Sheep is not an item which is regularly smuggled or commodities prone to smuggli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ali Salemamad) and MSV Daria Daulat (Owner Shri Yusuf Ibrahim Sanghar) as per the direction of Shri Iqbal Haji Ibrahim Qureshi of M/s. I.I. Qureshi Company, Ahmedabad and an amount of Rs. 40,000/- paid to the owner of MSV Safina Al Vasila and Rs. 40,000/- paid to the owner of MSV Daria Daulat and no payment was made to the owner of MSV Safina Al Faruk for importation of the said sheep . Six shee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 25.10.2010 had been issued which was subsequently adjudicated vide the impugned order. On an appeal filed by the appellants, Commissioner in the impugned order reduced the fine in lieu of confiscation in respect of vessel MSV Safina Al Vasila to Rs. 2,10,000/- and to Rs. 2,35,000/- in respect of Safina Al Faruki. Further, he also reduced penalties on Shri Salemamad Osman Gandhar to Rs. 30,00 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... India. He submits that under these circumstances, even after reduction by Commissioner (Appeal), the amount of redemption fine and penalty are very high. 3. On considering the submissions, we find considerable force in the arguments advanced by the learned consultant. The value of the sheep involved and the very fact that the sheep were brought in four vessels and found in farm house in Ahmed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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