2016 (2) TMI 952

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..... not owner of the goods and they have given explanation thereto that they are selling goods in cash. In that circumstances, I hold that duty demand and imposing of penalty on the appellant is not sustainable. With these terms, the impugned order. Qua demanding duty from the appellant and imposing penalty thereon is set aside - appeal allowed. - E/30/2012-SM - Final Order No. 92/2016-CHD - Dated:- .....

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..... y was also recorded who submits that the appellant are selling goods in cash, it might be that any person who purchased goods in cash from the appellant and have booked the goods with the said transporter but the appellant have no connection with the said goods. In these set of facts, a show cause notice was issued to the appellant and Sh. Vinod Kumar, Booking Agent to demand duty on the seized go .....

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..... Revenue therefore, the proceedings against the appellant was initiated for demanding duty and imposing penalty are not sustainable. 4. On the other hand, ld. AR reiterated the finding in the impugned order. 5. Heard the parties considered the submissions. 6. On careful consideration of the submissions made by the appellant, I find that in this case the seized goods are in the custody of .....

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