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TMI Blog2014 (1) TMI 527X X X X Extracts X X X X X X X X Extracts X X X X ..... own for de-stuffing and segregating to various buyers, could be liable for confiscation, as the appropriate customs duty has been paid and there were duty paying documents - the provisions of Rule 26, which has been invoked against Shri Rakesh Kumar Gupta, prima facie, cannot stand to scrutiny of law - The second appellant Shri Tavinder Singh Dhodi, is a local transporter, who has transported the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd appeals on record. Now, we take up the stay petitions for disposal. 2. Heard both sides on the stay petitions and perused the records. 3. It is the case of the Revenue that Shri Rakesh Kumar Gupta and Shri Tavinder Singh Dhodi are liable to be penalized under Rule 26 of the Central Excise Rules, 2002 for transportation of consignments having the knowledge that the goods are liable for confi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... odown for de-stuffing and segregating to various buyers, could be liable for confiscation, as at that juncture, appropriate customs duty has been paid and there were duty paying documents. We find that the provisions of Rule 26, which has been invoked against Shri Rakesh Kumar Gupta, prima facie, cannot stand to scrutiny of law. In view of this, we find that the appellant has made out a case for t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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