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TMI Blog2017 (1) TMI 337X X X X Extracts X X X X X X X X Extracts X X X X ..... dy could have got the clearance of the same. It is common fact that in such type of contrabaned goods, the importers do not give their own name and address and use the name and address of other others non related parties. As such, we are of the view that the appellant is entitled to benefit of doubt inasmuch as Revenue has not produced any evidence to show any connection of the imported goods with the appellant. Penalty set aside - absolute confiscation upheld - appeal allowed - decided in favor of appellant. - Customs Appeal No. 51710 of 2014 - Final Order No. 56198/2016 - Dated:- 21-11-2016 - Ms. Archana Wadhwa, Member (Judicial) And Mr. Ashok K Arya, Member (Technical) Shri V S Negi, Advocate for the Appellants Shri Sanja ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Customs Act, 1962. Representative samples of each varieties of the goods were also drawn. (iii) that since the parcels were consigned in the name of the appellant summons were issued to the appellant who entered appearance. Statement dated 1.4.2013 of the appellant was recorded under Section 108 of the Customs Act, 1962. On being enquired about the said seized post parcels the appellant expressed surprise over it and denied having imported these parcels and further in his statement inter alia stated that somebody has misused his name and address, that he denied ownership over the parcels, that once in 2009 he visited Thailand as a tourist but he does not know anybody in Thailand, that few months back he requested Mr. Amit who res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r has he ordered for the same and neither does he know the consignor of the goods. The said facts were disclosed by the appellant in his very first statement and accordingly, he contended that somebody has misused his name and address inasmuch as the goods from the postal authorities can be claimed or delivered as window clearance. 4. The above statements of the appellant were not found favour with by the adjudicating authority who, apart from the absolute confiscation of the goods, also imposed penalties, as detailed above. Hence, the present appeal. 5. After hearing both the sides and after going through the impugned order, we note that only reason for imposition of penalty upon the appellant is that consignment received by the post ..... X X X X Extracts X X X X X X X X Extracts X X X X
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