2009 (11) TMI 282

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.... Respondent. [Order]. - This is an appeal against the order of the Commissioner (Appeals) No. CC(A) Cus./283/2008 dated 22-8-2008. 2. Heard both sides. 3. The Appellant was taking delivery from Railways and transporting in tempos CFC gas cylinders of foreign origin. He was not having any documents showing licit nature of procurement of the said CFC gas cylinders of foreign origin. He clai....

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....s to be delivered to the persons whose addresses were to be furnished to him and before that happened the Custom Authorities have seized the consignment. He submits that there is no justification for imposition of penalty. He submits that the Appellant is not claiming the ownership of the CFC gas cylinders. 5. Ld. SDR reiterates the findings of the Commissioner (Appeals). He submits that the in....