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TMI Blog2015 (5) TMI 965X X X X Extracts X X X X X X X X Extracts X X X X ..... gly, there shall be no penalty on Smt. Josephine Sudarsan. However, so far as her husband Shri Tomy Corera is concerned, he was managing the barge and that was under his control even though that was let out. - barge was carrying fuel and that fuel was removed from barge for loading into the tanker lorry for the purpose of moving outside the Customs area. That brought Shri Tomy Corera into the fold ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deposits made as directed in stay order, there was a delay of 12 days. Notice was issued for dismissal of appeal for non-compliance duly. However, considering the difficulty expressed, delay is condoned. 2. On merits, it is submitted on behalf of the appellants that Smt. S. Josephine Sudarsan was the owner of the barge which was managed by her husband Shri S. Tomy Corera. She had no involvement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Josephine Sudarsan as well as on her husband Sri Tomy Corera. 3. So far as the appellant Shri L. Anand Morais is concerned, it was submitted on behalf of that appellant that he was not involved in transportation of the oil from the barge to the tanker for which he should not face penalty of ₹ 3,75,000/-. But Revenue on the other contends that the appellant was the mastermind to take out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l. When his explanation was unsatisfactory and without any logical reason, it was held that there was smuggling activity. Therefore, Shri Tomy Corera has to face penalty of ₹ 2,25,000/- (Rupees Two Lakhs Twenty Five Thousand only) without any intervention to the order of the authority below. So far as the appellant Shri L. Anand Morais is concerned record reveals that he was the mastermin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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