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TMI Blog2018 (3) TMI 1499X X X X Extracts X X X X X X X X Extracts X X X X ..... Syrup - there are no reasons to interfere with the Order of the Adjudicating authority - appeal dismissed - decided against appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... r of medicine in Lucknow and deals with various medicines including Phensedyl Cough Linctus and Recodex Cough Syrup. Ld. Advocate further submits that the DRI Officers have noted that the seized Phensedyl Cough Linctus were of 34 different batches and accordingly they enquired from the manufacturer M/s. Abbott Healthcare Private Limited. The manufacturer M/s. Abbott Healthcare Private Limited has provided the supply of batches to C & F of Patna, Ghaziabad, Delhi, Indore, Bhubaneswar and other places namely Lucknow, Jabalpur etc. Ld. Advocate vehemently argued that the appellant is a bonafide dealer of the subject goods and is in no way related with the alleged illegal activities. 4. Ld. AR for the Revenue reiterates the findings of the Adj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rier trucks from areas in West Bengal to Agartala (Tripura) with help of his aides is liable for strict penal action under Section 114 (i) of the Customs Act, 1962 (vi) Noticee No.07 was found knowingly involved as a smuggling syndicate of codeine based cough syrup by facilitating the storage and accumulation of the same at Islampur area. He had personally supervised the loading of restricted Cough Syrup beneath the bags of potato and he had also loaded 20(twenty) additional bags of potato on the truck (WB-41E/1119) at Cattle Feed Factory (Islampur) and dispatched the said truck for Agartala for purpose of smuggling, is liable for strict penal action under Section 114(i) of the Customs Act, 1962 (vii) Noticee No.08 is evidently found involv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hensedyl from them. The Noticee No.09 to 15 had abetted the smugglers in smoothly procuring the bottles of Phensedyl Cough Linctus. They had knowingly found to be involved into fraudulent practices regarding sale of Phensedyl Cough Syrup and enhancing their business and their profit on the basis of such fraudulent practices. Therefore, the above Noticess (s) are liable for strict penal action under Section 114(i) of the Customs Act, 1962. 4.32. From the above facts, I find that the aforesaid distributors of Cough Syrup (Noticee No.09 to 15) are also liable to be prosecuted under Section 135 of the Customs Act, 1962 for their involvement in instant case. In this regard investigating officers may identify the concern person who were actuall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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