AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2017 (11) TMI 972
X X X X Extracts X X X X
X X X X Extracts X X X X
....Naskar, AC (AR), for the Respondent. ORDER The appellant filed this appeal against imposition of penalty of Rs. 21,12,000/- under Section 114(i) of the Customs Act, 1962. By the impugned order, the Commissioner of Customs (Prev.) W.B., Kolkata ordered for complete confiscation of 5.280 MT of Red Sanders Wood valued at Rs. 21,12,000/- under Section 113(b) of the Customs Act, 1962 and the titl....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s recovered from his own vacant land just in front of his dwelling unit. It is observed that the appellant avoided one vital question that why he did not inform the Police seeing the said portion of the seized goods in his own vacant land. I find that there is no statement against the appellant of involvement in the alleged smuggling of the goods. The penalty was imposed on the appellant under Sec....