Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2013 (10) TMI 673

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... missionerate, Lucknow, on receipt of specific information recovered 86 packets from Delhi-Lucknow Shatabdi Express at Kanpur Railway Station and on examination of the packets, 70 packets were found to be containing of Mobile phones, electronic items etc. of foreign origin valued at Rs. 72,73,960/- and 16 packets were found to be containing Indo goods, valued at Rs. 2,09,098/-. Enquiry revealed tha .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of stay application. 3. Sh. Jitender Singh, Consultant, ld, counsel for the appellant, pleaded that though the appellant admits that he have booked the 86 packets, he was not aware of their contents, that for imposition of penalty under section 112(b), the knowledge of the person about the smuggled nature of the goods is necessary, While in this case, there is no evidence and that in view of thi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d the records. I find that though the appellant has booked seized goods he has not disclosed the address of the person who had come to him with the goods for booking. The imported goods prima facie appear to be of smuggled origin and up till now, the same have not been claimed by anybody. In view of this, this is not a case for total waiver. The appellant are, therefore, directed to deposit an amo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates