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2016 (12) TMI 1620

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..... cannot be accepted, without any cogent reason - the said vehicles were used for carrying the contraband goods and the confiscation of the vehicles and redemption fine is justified. Penalty - Held that: - Owners of the vehicles have not come forward with their bonafide. So, imposition of penalty is warranted - the quantum of penalty should be reduced taking into account the employment and livelihood. Appeal allowed - decided partly in favor of appellant. - Customs Appeal Nos.: to C/229, 230, 249, 250, 251 to 253/10 & C/273/2010 - FO/A/76320-76327/2016 - Dated:- 19-12-2016 - Shri P.K. Choudhary, Judicial Member Sri K.P. Dey, Advocate for appellant(S) Sri S.N. Mitra, A.C. (A.R.) for the respondent(S) ORDER Per: .....

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..... e been stored at Kakravitta in Nepal and this will be illicitly brought to Naksal Bari area (India) through unauthorised route. Thereafter, the said officers intercepted the vehicles containing contraband nature of Betel Nuts of third country origin. The Customs officials also arrested the drivers of the carrier vehicles and linemen as they were found to be persons deliberately and cautiously carrying the contraband goods. The Adjudicating authority confiscated the seized Betel Nuts worth of ₹ 19,05,000.00 absolutely under Section 111 (b)v (d) of the Customs Act, 1962. The adjudicating authority had ordered for confiscation of all the 14 vehicles and imposed Redemption Fine on the rightful owners of the vehicles and also imposed pe .....

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..... ivers may be reduced taking into consideration their social and financial status. Regarding the imposition of penalty on Shri Bijoy Ghosh, it is submitted that any of the persons who had implicated Shri Bijoy Ghosh were not examined by the Adjudicating Authority. It is also submitted that no penalty should be imposed on the owner of the vehicles as they had no knowledge of the smuggling. 7) I am unable to accept the contention of the Ld. Counsel on the ground that the drivers, Khalasi and lineman having had complete knowledge of carrying the contraband goods, did not come forward with any material in support of their contention. Shri Bijoy Ghosh had also not refuted the statement of the three co-noticees. Hence, the innocence of the appe .....

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