2016 (7) TMI 775

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Consultant for the Appellant (s) Shri S.N.Mitra, AC(AR) for the Revenue (s) ORDER Per Shri H.K.Thakur. These Appeals have been filed by the Appellants against Order-in-Appeal No.499-501/Pat/Cus/Appeal/2013 dated 18.12.2013 passed by the Commissioner(Appeals) of Customs, Central Excise & Service Tax, Patna as First Appellate Authority. Under this Order-in-Appeal dated 18.12.2013 First A....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd M/s.Rahul Roadways, Patna respectively. That Shri Kaushik Deb, driver of the intercepted truck in his statement dated 04.04.2012 never confessed that Phensedyl Cough Linctus is meant to be exported out of India through Indo-Bangladesh border. That there is no other corroborative evidence indicating that the seized goods were destined for Bangladesh. Ld.Consultant further argued that First Appel....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ties have been imposed upon the Appellants with respect to seized goods under Section 114 of the Customs Act, 1962 which according to the Revenue were meant for export to Bangladesh. However, it is observed from the statement of the driver of the intercepted truck that nowhere it is stated that the seized goods were being taken out of the country to Bangladesh. It is observed from the case records....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of the procedures prescribed under the Drugs & Cosmetics Act a person could be punished under the relevant provisions of Drugs & Cosmetics Act but these violations cannot be made as the basis for taking action under the Customs Act, 1962. It is also observed by the Adjudicating authority, as reproduced by First Appellate Authority in para 9 of Order-in-Appeal dated 18.12.2013, that Phensedyl Cough....