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TMI Blog2024 (6) TMI 454X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the names and mobile numbers of the persons who had placed the order to purchase the mobile phones, no attempt has been made by the Department to verify the facts from these persons. Thus, the Department has failed to provide any proper, cohesive and corroborative evidence to the effect that the goods in question were to be smuggled to Bangladesh illegally. In the absence of such evidence it is clear that the proceedings have been initiated only on the basis of presumptions and assumptions. The absolute confiscation and penalty set aside - appeal allowed. - MR. R. MURALIDHAR, MEMBER (JUDICIAL) Mr. Pranab Sikdar, Consultant for Appellant Mr. S. Debnath, Authorized Representative for the Respondent ORDER On 19/08/2020, around 06:30 PM, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 75,000/-. Penalties have been imposed on all the noticees. In the present case, the Appellant Shri Ripon Ahammed has filed the appeal before the Tribunal being aggrieved by the absolute confiscation of the mobile phones and penalty of Rs. 1,41,000/- imposed on him under section 114 of the Customs Act, 1962. 2. The Learned Consultant appearing on behalf of the Appellant submits that vehicle was intercepted by Police Staff of Amtali when the vehicle was moving within the territory of India. He submits that it is a common trade practice by the sellers of mobile phones to sell the same without invoice/bills so as to avoid payment of State Vat Tax. In this case, the Appellant has clearly given the details of the owner of the said 154 number ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant but at the same time Revenue at Para 23.3 of the OIO has clearly held that Shri Bijoy Kumar Das, proprietor of M/s. M. T. Enterprise, Agartala did not co-operate with the Department and did not produce any copy of the Bank Statement, IT Return and copy of Balance Sheet etc. The Adjudicating Authority has noted that he wants to hide the facts that he, Sri Bijoy Kumar Das, Proprietor of M/s. M. T. Enterprise is involved in the said seizure case. The statement subscribed by him is to save him from the clutches of law and misguide the investigating agency and is liable to be penalized under Section 114 of the Customs Act, 1962 . The Learned Consultant submits that the Department itself is in two minds. On the one hand they take stand tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate of Tripura. It is seen from the records that inspite of having the names and mobile numbers of the persons who had placed the order to purchase the mobile phones, no attempt has been made by the Department to verify the facts from these persons. Therefore, I find that the Department has failed to provide any proper, cohesive and corroborative evidence to the effect that the goods in question were to be smuggled to Bangladesh illegally. In the absence of such evidence it is clear that the proceedings have been initiated only on the basis of presumptions and assumptions. 7. In view of the foregoing, I allow the present Appeal and set aside the absolute confiscation of 154 number of mobile phones and penalty of Rs. 1,41,000/- imposed on th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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