TMI Blog2017 (12) TMI 1109X X X X Extracts X X X X X X X X Extracts X X X X ..... cient nor acceptable - appeal dismissed - decided against appellant-assessee. - Customs Appeal No.50863 of 2017 - C/A/58000/2017-CU[DB] - Dated:- 15-11-2017 - Mr. (Dr.) Satish Chandra, President And Mr. V. Padmanabhan, Member (Technical) (Rep by Sh. Dalip Singh, Adv.) for the appellant (Rep. by Sh R.K. Manjhi, DR) for the respondent ORDER Per: (Dr.) Satish Chandra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6.08.2016 and 08.08.2016 wherein she stated that she is an art graduate from Calcutta University and Managing Partner of M/s Johar Enterprises. She also stated that the other partner of M/s Johar Enterprises is Ms. Mriganka Chawla. She further stated that she has not verified the KYC of the exporter. The shipment was attended by Shri Naveen Bakshi who did not appear in any exam of Customs Broker L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urther stated that he has no knowledge about the shipping bill in question. He stated that he lives in Srinagar (J K) and has no knowledge about the Customs clearance work being done at the Airport in the name of M/s Johar Enterprises. He further stated that he has nothing to do with this licence as it has already been sold in the year 2007. 5. After the investigation, the Department revoked th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erence has been made in the impugned order. Unfortunately, the Tribunal has no power to enhance the punishment. In these circumstances, for the anti-national activity and for exporting the drugs, we sustain the impugned order along with the reasons mentioned therein. 8. In the result, the appeal filed by the assessee-Appellants is dismissed. (Dictated pronounced in the open court) - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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