TaxTMI 
TaxTMI 
2013 (10) TMI 673
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....issionerate, Lucknow, on receipt of specific information recovered 86 packets from Delhi-Lucknow Shatabdi Express at Kanpur Railway Station and on examination of the packets, 70 packets were found to be containing of Mobile phones, electronic items etc. of foreign origin valued at Rs. 72,73,960/- and 16 packets were found to be containing Indo goods, valued at Rs. 2,09,098/-. Enquiry revealed that....
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....of stay application. 3. Sh. Jitender Singh, Consultant, ld, counsel for the appellant, pleaded that though the appellant admits that he have booked the 86 packets, he was not aware of their contents, that for imposition of penalty under section 112(b), the knowledge of the person about the smuggled nature of the goods is necessary, While in this case, there is no evidence and that in view of this....
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.... the records. I find that though the appellant has booked seized goods he has not disclosed the address of the person who had come to him with the goods for booking. The imported goods prima facie appear to be of smuggled origin and up till now, the same have not been claimed by anybody. In view of this, this is not a case for total waiver. The appellant are, therefore, directed to deposit an amou....