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2018 (7) TMI 343

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..... is representative at Kolkata, Shri Tamal Sengupta to book the seized consignment from Kolkata and payment was made by Shri Satya Ranjan Saha. Therefore, there is a clear evidence of involvement of both the appellants in attempting to export of the goods. However, the quantum of fine and penalties are excessive and thus the quantum of redemption Fine and penalty reduced - appeal allowed in part. - Appeal Nos. Cus/71351-71352/2013 - FO/75188-75189/2018 - Dated:- 17-1-2018 - SHRI P. K. CHOUDHARY, JUDICIAL MEMBER Shri K. P. Dey, Advocate Shri H. K. Pandey, Advocate for the Appellant (s) Shri S. N. Mitra, A.C. (A.R.) for the Respondent (s) ORDER Per Shri P. K. Choudhary: Briefly stated the facts of the case are th .....

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..... an Saha, Proprietor of Universal Drug Centre, Agartala and a penalty of ₹ 50,000/- on Shri Nilanjan Dutta, Proprietor of Sherawali Trade Transport, Agartala amongst others. The appellants herein filed appeals before the Commissioner (Appeals). By the impugned Orders, the Commissioner (Appeals) modified the Adjudication Order to the extent that the confiscation of the miscellaneous traded goods was set aside and upheld the confiscation of Recodex Cough Syrup and imposed Redemption Fine and penalties on the appellant. 2. Heard both sides and perused the appeal records. 3. The Learned Advocate appearing on behalf of the appellants stated that the findings of the lower authorities are totally based on assumption only. There is no .....

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..... Ranjan Saha of M/s Universal Drugs Centre, Agartala, the consignee of the said cough linctus stated that he had not dealt with any Codeine based Cough formulations like Phensedyl or Recodex Cough Syrup. Further, no records of purchase, sale, transportation, payments and any stock were recovered from his shop-cumgodown in respect of the said Schedule H drugs. On the contrary, as mentioned above, it also revealed that on earlier occasions, consignments of said cough linctus were consigned to Shri Satya Ranjan Saha of M/s Universal Drugs Centre, Agartala and were seized and released to M/s Universal Drugs Centre, Agartala. Further in view of the misleading statements of Shri Satya Ranjan Saha and the statement of Shri Sujoy Saha, son and co .....

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