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TMI Blog2017 (2) TMI 609X X X X Extracts X X X X X X X X Extracts X X X X ..... . K. Choudhary Appeal No.C/96/2009 1. Ld. Counsel Shri S.Farook appearing for the appellant No.2, Partho Ghosh and submits that the appeal abates because the appellant Partho Ghosh is dead as per the death certificate filed earlier. On 25.10.2016 an application was filed and Ld. AR was asked to verify the documents and report to the bench. Ld. AR today submits that the fact has been verified and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uently handed over to the Customs Officers. Jullu Mondal was carrying US $ 60,000 concealed under his two kneecaps and was allegedly trying to smuggle the same out of India. Jullu Mondal in his detail statement submitted that he was earlier purchasing sugar from Shri Subhas Agarwal, the appellant herein. The appellant handed over US $ 60,000 to be given to one Partho Ghosh in Bangladesh. The Adjud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther submits that penalty on the appellant has been imposed under Section 112 and Section 114 of the Customs Act, 1962. It is the case of the appellant that Section 112 refers to penalty for improper importation of goods, whereas the case is not about the import of the currency. But there is no whisper of this fact either in the show cause notice or in the Adjudication Order. Ld. Advocate vehemen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing but a copy-paste of the Original Adjudication Order which tantamounts to disregard to the direction of the Tribunal. 6. Ld. AR reiterated the discussions and findings of the Denovo Adjudication Order. 7. Heard both sides and perused the case records. 8. I find that the Tribunal in the earlier order had remanded back the case with the direction to give fair opportunity to the appellant so th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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