2018 (7) TMI 545

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.... AND SHRI V.Padmanabhan, Member (Technical) Shri Arijit Chakraborty,Advocate for the Appellant (s) Shri S.N.Mitra, AC(AR) for the Respondent (s) ORDER Per Shri V.Padmanabhan These three appeals are against Order-in-Original No.Cus/CC(P)/WB/2014 dated 15.12.2014. Since all the three appeals are against the same impugned order, these are disposed by this common order. 2. The brief ....

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.... detained and subsequently seized under Section 110 of the Customs Act, 1962. 3. Writ Petitions were filed by the three courier service provider before the Hon'ble Calcutta High Court, in which the High Court ordered on 19.10.2012 for provisional release of the goods under Section 110A of the Customs Act, 1962. The representatives of the three courier companies approached the Customs Authoritie....

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....er companies were the custodians of the goods and the adjudicating authority has unfairly denied to release the goods to the three courier companies. He also argued that Shri Nand Kishore Singh has already submitted various consignment notes which cover most of the goods seized by the Customs Department. He prayed that the goods may be released to the three courier companies and the penalties impo....

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....als used to conceal above the goods. The goods were seized in the absence of proper documents evidencing the consignor/ consignee of the goods as well as documents explaining the licit nature of such goods. The presence of silver bullion as well as goods of foreign origin indicated that the goods were of foreign origin and smuggled into India. 8. Hon'ble Calcutta High Court has ordered the Cust....