2018 (12) TMI 879

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..... on dismissed. - MA (ROM)-75462-75468/18, (in Cus. Appeal Nos.75665-75670 & 75890/16) - MO/75755-75761/2018 - Dated:- 31-7-2018 - SHRI P. K. CHOUDHARY, JUDICIAL MEMBER Shri A. K. Srivastava, Adv. for the Appellant (s) Shri S. K. Naskar, Asstt. Commr. (A.R.) for the Revenue ORDER Per Shri P. K. Choudhary : The present Misc. Applications have been filed by the applica .....

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..... the CBEC has issued Circular No.27/2015-Customs dated 23/Oct/2015 (Annexure-3) whereby it has been prescribed that for the purposes of Prosecution the offence should be covered under Section 132,133,134, 135, 135A or 136 of the Customs Act, 1962, and also the offending goods (High Value and Prohibited goods) should be ₹ 20 lakhs or more. In the instant case, appellants in individual have no .....

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..... act of smuggling and or in abetting such offence and may initiate the prosecution proposal accordingly ..Further, she concluded that the Noticee (s) for their involvement in the instant smuggling case are also liable to be prosecuted under Section 135 of the Customs Act, 1962. Now the question arises that once the adjudicating officer has failed to identify the accused (concern pers .....

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