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TMI Blog2017 (4) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... hri S.K.Naskar, AC(AR) for the Revenue ORDER Per: Shri P. K. Choudhary Briefly stated, the facts of the case are that on 23.07.2013, the Customs Officers recovered 1,27,840 bottles of Eskuff Cough Syrup from the godown of M/s.Jai Mata Di Transport Co.Pvt.Ltd., Sevok Road, Siliguri. Smt.Saraswati Saha, w/o Shri Sadhan Kumar Saha, proprietor of M/s.Saraswati Enterprise and Shri Sadhan Kumar Saha, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellants submitted that the appellants produced voluminous records to substantiate the legal transaction of the goods before the Adjudicating Authority which were not considered at all. It is also contended that for the earlier consignments, penalty may be imposed under Section 117 and in respect to the present consignment, penalty cannot be imposed under Section 114 of the Act. The ld.Counse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Board of Excise and Customs (in short, CBEC) Notification No.35/2008-Cus (N.T.) dated 02.04.2008." 4. The Adjudicating Authority had examined the evidences and given the findings as under :- "(h) Both Smt. Saraswati Saha and her husband, Shri Sadhan Kumar Saha, Noticee No.1 and 2, were dealing in Eskuf Cough Syrup for the last many years and the said Specified Goods have been shown sold/tran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estinely diverted and illicitly exported into Bangladesh in gross violation of the provisions of Section 11J, 11L and 11M of the Customs Act, 1962 and Rules and Notifications issued there under." 5. The appellant had not refuted the above finding by countering the evidences. Therefore, I do not find any reason to interfere with the findings of the Adjudicating Authority. 6. Section 114 of the Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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