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TMI Blog2018 (3) TMI 1555X X X X Extracts X X X X X X X X Extracts X X X X ..... tails to cover up their involvement in the instant act of smuggling - the appellant's herein are acting on behalf of the Syndicate of smuggling of Phensedyl Cough Linctus. Demand upheld - Appeal dismissed - decided against appellant. - Stay Application No. 75344/2016 - ORDER NO : FO/75021-75034/2018 - Dated:- 10-1-2018 - Customs Appeal Nos. C/75665/16-C.O.75786/16, C/75666/16-C.O.-75820/16, C/75667/16-C.O.-75803/16, C/75668/16-C.O.75813/16, C/75670/16-C.O/75781/16, C/75759/16, C.O..-75809/16, C/75760/16, C.O.-75784/16, C/75761/16, C.O.-75807/16, C/75762/16, C.O.-75811/16, C/75816/16, C.O.-75805/16, C/75834/16, C.O.-75584/16, C/75888/16, C.O.-75815/16, C/75889/16, C.O.-75780/16, C/75890/16, C.O.-75774/16 Shri P. K. Choudhary, Memb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1962 for checking their illegal export, which are likely to be illegally exported in respect of the areas in Indian land border with Bangladesh falling within the territory of West Bengal, Tripura, Assam, Meghalaya and Mizoram. The DRI Officers seized the goods with vehicles on the reasonable belief that the said Consignment of Phensedyl Cough Syrup would be exported to the Bangladesh. A Show Cause Notice dated 08.03.2013 was issued proposing confiscation of the goods and to impose penalty on various persons including the Transporter and the owner of the goods. By the impugned Order the Commissioner of Customs and Service Tax, Siliguri Commissionerate confiscated 92,250 bottles of Phensedyl Cough Linctus absolutely amongst others and imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppreciation of the case the relevant findings of the Adjudicating authority are reproduced below : From the above, it is evident that Mukeem Ahmed (Noticee No.6) is the key person of the syndicate operating against such illicit act, and he actively colluted with other members of the smuggling syndicate of codeine based Cough Syrup and is the one of the main beneficiary of earning generated from the smuggling of impugned consignment of Phensedyl Cough Linctus . Here M/s. Jai Mata Di Transporter (P) Ltd. (Noticee No.7) is consciously engaged in the instant illicit act and for this reason, the transporter utilized the services of Md. Mukeem as authorized booking agent on behalf of the transporter and hence the transporter is accountable f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made only on the basis of conjecture and surmises. There is no case and/or material in the SCN on the basis of which it can be alleged that goods were attempted to be exported to Bangladesh. 5. I find that the Adjudicating authority had discussed in details the submissions of the appellant and its findings in respect of Transport Company, Sales/Purchase details of the distributors of the seized goods of various places. After examining the documents it is observed by the Adjudicating authority that they had sold the bulk quantity of Phensedyl Cough Linctus to the unscrupulous persons who had diverted the same through the smuggling channel and the Distributors had prepared the fictitious/bogus Sales details to cover up their involvement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dulent practices regarding sale of Phensedyl Cough Syrup and enhancing their business and their profit on the basis of such fraudulent practices. Therefore, the above Noticee(s) are liable for strict penal action under Section 114(i) of the Customs Act, 1962. 4.23. From the above facts, I find that the aforesaid distributors of Cough Syrup (Noticee No.08 to 24) 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 actually involved in instant act of smuggling and or in abetting such offence and may initiate the prosecution proposal accordingly. 6. On perusal of the records and documents and a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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