2018 (3) TMI 1499

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....oaded with goods when the said two vehicles were parked on roadside. After interception of the two vehicles, the Drivers and Helper stated that Potatoes were loaded in their vehicles from Burdwan destined to Agartala. The said officers examined the Challans and Consignment Notes, which were declared as Potatoes. After examination of the loaded vehicles, it was found that Phensedyl Cough Linctus were packed inside the Cartoons under mis-declaration of Potatoes. As per Notification No. 35/2008-Custom (N.T.) dated 02.04.2008, Drug Formulation containing Codeine or its salts are notified as specified goods under Section 11-I of the Customs Act, 1962 for checking their illegal export, which are likely to be illegally exported in respect of the a....

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....abad, Delhi, Indore, Bhubaneswar and other places namely Lucknow, Jabalpur etc. Ld. Advocate vehemently argued that the appellant is a bonafide dealer of the subject goods and is in no way related with the alleged illegal activities. 4. Ld. AR for the Revenue reiterates the findings of the Adjudicating Authority. For the proper appreciation of the case the relevant findings of the Adjudicating Authority are reproduced below : "From the forgoing facts and circumstances as discussed here-in above, (i) the seized 39,950 bottles of Phensedyl Cough Linctus and 9,600 bottles of Recodex Cough Syrup totally valued Rs. 36,67,310/- (Rupees thrity six lakh sixty seven thousand three hundred ten only) meant for smuggling to Bangladesh, were possesse....

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....0(twenty) additional bags of potato on the truck (WB-41E/1119) at Cattle Feed Factory (Islampur) and dispatched the said truck for Agartala for purpose of smuggling, is liable for strict penal action under Section 114(i) of the Customs Act, 1962 (vii) Noticee No.08 is evidently found involved in smuggling of the restricted Cough Syrup from India to Bangladesh by way of providing the shelter to unscrupulous person in storing the consignment in his cattle feed plant for two days and smooth transportation under Section 114 (i) of the Customs Act, 1962 & (viii) Noticee No.09 to 15 had played important role as facilitator for diversion of impugned consignment Phensedyl Cough Syrup, which was attempted to be smuggled out by the unscrupulous perso....