Government rejects consignee's revision application for receiving duty paid tobacco from unknown sources, upholding penal action.

The Government of India rejected the consignee's revision application, holding them liable for penal action due to receiving duty paid tobacco from unknown sources. The consignee's claim of acting in good faith was dismissed for not taking adequate precautions. The appellate order was upheld as legally sound.

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The Government of India rejected the revision application filed by the consignee, stating that they are liable for penal action as they did not ensure the duty paid tobacco was received from known persons. The consignee's plea of bona fides was not accepted as they failed to take necessary precautions. The order in appeal was deemed correct in law.

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