9911796707
TMI Blog2016 (12) TMI 888X X X X Extracts X X X X X X X X Extracts X X X X ..... F INDIA] and also appreciating that Revenue deserves protection. We expect that no undue hardship shall be caused to appellants by this order when gravity of the matter as above is looked into - Compliance is directed for 6th of October, 2016. - Customs Appeal Nos. 132, 134 & 135/2011 - FINAL ORDER NO. SO/75516-18/16 - Dated:- 20-7-2016 - Shri D.N. Panda, Judicial Member and Shri H.K. Thaku ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tement of the appellants to this smuggling.Revenue brings out that the goods attempted to be exported were drug formulation containing CODEINE and the laboratory test Report revealed against the appellant. The goods were covered by Section 11H of the Customs Act, 1962 read with the Notification No. 31/08/CUS-NT dated 25/03/2008 and Notification No. 35/08/CUS-NT dated 2/4/2008. 4.2 Revenue say ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been brought out as an abetter. He is penalised under Section 114 of the Customs Act, 1962 to the extent of ₹ 15.00 Lakhs finding his conscious knowledge in the smuggling. 7. Shri Shiv Kumar Jaiswal in appeal No.135/2011 is dealt by para 4.12 of the adjudication order bringing out appellants role finding nexus as exhibited by mobile call details i.e. CDR (call detail Register) as w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as found with the principal offender.The Authority below noticed them as an abettor in the smuggling. Their role is found from various paragraph of the adjudication order stated above disclosing their involvement in the smuggling racket, providing the ATM and Debit Card as well as Mobiles to the members of the racket for dealing with the illegal money as well as contacting the persons involve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all the three appellants are directed to deposit ₹ 2.00 Lakhs each within eight weeks from today. 11. We have passed above order being guided by the ratio of the Apex Court in the case of Benera Valves Ltd. Vs. Commr. of Central Excise-2006 (204) ELT 513 (SC) and also appreciating that Revenue deserves protection. We expect that no undue hardship shall be caused to appellants by this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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