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TMI Blog2016 (12) TMI 968X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER Per Shri H.K. Thakur 1. This appeal has been filed by the appellant against Order-in-Appeal No.20/Cus(A)/GHY/13 dated 04.10.2013 passed by the Commissioner, Customs and Central Excise(Appeals), Guwahati as First Appellate Authority. Under this OIA dt.04.10.2013 First Appellate Authority has upheld the OIO dated 28.06.2011 of the Adjudicating Authority imposing a penalty of Rs. 2.00 lakh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sc. Articles of Chinese origin. Learned AR made the bench go through table under paragraph-1.3 of OIO dt. 28.06.2011 to emphasize that appellant did not obtain complete address of the shipper. Learned AR also made the bench go through paragraphs-1.11, 2.1(ii), (v), (vi) and 4.4. of the OIO dt. 28.06.2011 to argue that appellant was evasive during investigation and address of shippers and consignee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aling, selling or purchasing, or in any other manner dealing with any goods which he knows or has reason to believe are liable to confiscation under section 111, shall be liable to penalties as per (i) to (v) of the Section. 4.1. It is observed from the case records that there is no evidence on record as to how the seized goods are smuggled, by whom, and from which route these goods were brought ..... X X X X Extracts X X X X X X X X Extracts X X X X
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