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TMI Blog2018 (3) TMI 1856X X X X Extracts X X X X X X X X Extracts X X X X ..... ecord that the Show Cause Notice was issued on 12.11.2013. Hence, there is no need to go into this matter as the Show Cause Notice had already been issued. Hence, the appeal is liable to be dismissed as infractuous. Penalty - HELD THAT:- It is found from the record that the allegation is that the seized goods namely Cough Syrup and Cough Linctus of huge quantity were admittedly smuggled to Bang ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und that the said Truck was loaded with 9000 bottles of Recodex Cough Syrup and 6000 bottles of Phensedyl Cough Linctus concealed under the load of miscellaneous goods. The Driver and Khalasi could not produce the documents. The Customs authorities seized the goods vide Case No. 33/CL/EXP/DPF/AGT/12 dated 17.11.2012. By extension order dated 07.05.2013 the Commissioner of Customs (Preventive) Nort ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i) of the Act, 1962. Hence, Shri Arunava Chakraborty filed this Appeal No. C/75930 of 2015 as against imposition of penalty. 3. Heard both sides and perused the appeal records. 4. In appeal no. C/76985/2015-CUS filed by Shri Satyaranjan Saha, the Learned Counsel filed a written submission and argued the matter at length. It is submitted that the Commissioner passed the Order dated 07.05.2013 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /s. Abhishek Textiles, consigned the goods to M/s. Krishna Textiles, Agartala which was found by the investigating officers as false since there is no existence. It is observed by the Commissioner (Appeals) that the appellant being an employee of the Transport Company has to carry out his duties properly and also verify the genuineness of the goods and documents while same goods are transported by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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