TaxTMI 
TaxTMI 
2018 (7) TMI 343
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....ugh Syrup declared as HL Medicines along with miscellaneous items. The Consignor of the Recodex Cough Syrup was M/s. VIP Distributor Private Limited, Kolkata and Consignee was Universal Drug Centre, Agartala. The Customs Officers seized the goods on reasonable belief that the said Cough Syrups were attempted to export to Bangladesh illegally. Shri Satya Ranjan Saha, Proprietor of M/s. Universal Drug Centre in his statement stated that he was not aware that the company had sent 600 Cartons of Recodex Cough Syrup to him. On the other hand, he stated that the said Recodex was sent to him as per his Order by the Distributor. The authorized signatory of Shri Nailanjan Dutta of M/s. Sherawali Trade & Transport, Agartala submitted a Power of Attor....
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....tors under proper Tax Invoice. The freight of transport was paid to Shri Nilanjan Dutta by the owner of the goods and it is covered by the Consignment Note. Thus, there is no irregularity. The Learned D.R. for the Revenue reiterated the findings of the lower authorities. 4. I find from the records that Shri Satya Ranjan Saha of Universal Drug Centre had given contradictory statement. Once he stated that he had no knowledge of the offending goods. Subsequently, he has claimed the ownership of the goods. Thus, there is no reliability on the statement of Shri Satya Ranjan Saha. Similarly, Shri Nilanjan Dutta had claimed the provisional release of the goods without any proper evidence. It appears from the record that Shri Nilanjan Dutta had se....