2016 (6) TMI 267

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.... ORDER This Appeal has been filed by the Appellant against Order-in-Appeal No. 37/CUS(A)/GHY/13 dated 19.12.2013 passed by Commissioner (Appeals), Guwahati under which penalty of Rs. 25,000/-, imposed upon the Appellant by the Adjudicating Authority, has been upheld by the First Appellate Authority. 2.  Sri K.P.Dey, Advocate appearing on behalf of the Appellant argued that on the bas....

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....aring on behalf of the Revenue made the bench go through paragraphs 14.1 (x) and (xi) of the Order-in-Original No.COM/CUS/ADDL.COMMR/17/2012 dt. 14.02.2012 to argue that Appellant was the consignee and has been correctly penalized under section 114 of the Customs Act, 1962. Learned AR thus strongly defended the orders passed by the Lower Authorities. 4.  Heard both sides and perused the ca....

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....s Al-Amin Associates, Inner Ring Road, Karamangala, Banglore-560076 which was consigned to M/s Sai Enterprises, A.K.Azad Road, Guwahati-781008 and (2) Copy of Bill No.T-79 dated 24.02.11 issued by M/s Sai Enterprises, Arnav Court, A.K.Azad Road, Guwahati-781008 and consigned to M/s National Medical Services, Battala, Agartala-795001, Tripura West. h) On being enquired by him, his labour c....

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....bsp;            |          |         | r) Further he informed the Officers that he did not know any firm styled as M/s National Medical Services of Agartala, the Consignee of 25 Cartons of Sildenafil Citrate Tablets 100 mg as mentioned in Bill No.T-79....