2018 (3) TMI 1555

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....O.-75807/16, C/75762/16, C.O.-75811/16, C/75816/16, C.O.-75805/16, C/75834/16, C.O.-75584/16, C/75888/16, C.O.-75815/16, C/75889/16, C.O.-75780/16, C/75890/16, C.O.-75774/16 Shri P. K. Choudhary, Member (Judicial) B.N. Pharmaceuticals, Suman Pharma , Gupta & Brothers, Kaybee Pharma, Deep Agencies, Frontier Stores, Drug N. Deal , Drug House , Chirag Enterprise, OM Pharma, Jai Mata Di Transport Service (P) Ltd., S.P. Distributors, Shree Nath Pharma, Kishore Medical Store Versus Commr. of Customs, Central Excise & Service Tax-Siliguri Shri T.K.Srivastava, Advocate for Sl.Nos.1,2,3,4 & 5 Shri S.K.Mehta, Advocate for Sl.No.11 and Shri T.K.Ghosh Advocate for Sl.No.14 for the Appellant Sri S. N. Mitra, A.C. (A.R.) for the Respondent ....

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.... of the goods. By the impugned Order the Commissioner of Customs and Service Tax, Siliguri Commissionerate confiscated 92,250 bottles of Phensedyl Cough Linctus absolutely amongst others and imposed penalties on 24 Noticees on the basis of their roles played in committing offence as mentioned therein under the provision of Section 114(i) of the Customs Act,1962. 2. Heard both sides and perused the records. 3. The Learned Advocate on behalf of the Transporter M/s.Jai Matadi Transport Services Private Limited submitted that the appellant is a Transport Company. They have no knowledge of the loading of the alleged offending goods. It is submitted that the appellant charged freight from Delhi to Bongaigaon as per the normal trade practice....

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....in the instant illicit act and for this reason, the transporter utilized the services of Md. Mukeem as authorized booking agent on behalf of the transporter and hence the transporter is accountable for the misdeed/mischief/wrongdoing committed through their carrier trucks and their employees/agents. In the subject case, the transporter has in fact played a very active role by providing the smooth platform for smugglers to operate and for actively colluding with other members of syndicate and for being active beneficiary of the earning generated from smuggling. The transporter had neither lodged any FIR against their employees nor had tried to locate the consignor of impugned consignment of Phensedyl Cough Linctus , who were deliberately inv....

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....sedyl Cough Linctus to the unscrupulous persons who had diverted the same through the smuggling channel and the Distributors had prepared the fictitious/bogus Sales details to cover up their involvement in the instant act of smuggling. The findings of the Adjudicating authority is reproduced below :- "But, the instant case, the facts are entirely different. The Noticees No.08 to 24 had knowingly played important role as facilitator for diversion of impugned consignments of Cough Syrup ( a restricted item) and also abetted in attempting of smuggling out of the goods. It is also evident from the fact/records of the case that the Noticee (s) had full knowledge about restricted nature of the goods as well as illicit intention of the un....