2019 (5) TMI 982

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ates. On inspection of the consignment 289.9 kg of ketamine hydrochloride was found concealed. The consignment was seized and show cause notice dated 22-02-2011 was issued proposing confiscation of ketamine hydrochloride and card board boxes used for packing and proposing imposition of penalties on various persons and firms including the appellants M/S Neelkanth Exports (Appeal No. C/331/2012) and Shri Khalil Alimuhammad Darbar (Appeal No. C/330/2012) and others. Commissioner of Customs Air Cargo Complex, Mumbai vide order CC/RK/06/2011-12 ADJ ACC dated 31-01-2012 ordered absolute confiscation of impugned goods and imposed, inter alia, penalties of Rs. 20 Lakhs and 10 Lakhs on M/s Neelkanth Exports respectively. 3. Learned Counsel for M/s ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n accused sought his help in protecting the pomegranates from getting spoiled. 4. We find that the issues to be decided in the present case is as to whether the Learned Commissioner was correct in imposing penalty on the company while holding the proprietor was not involved and as to whether imposition of penalty on the other appellant is correct. In relation to the role of Shri Ajay Vasan (proprietor of Mr. Neelkanth Exports) Learned Commissioner has found that 'I therefore, find that Shri Vasan has not played any role in the attempted unauthorised export of ketamine hydrochloride from Air Cargo Complex. Based on the aforementioned facts and circumstances, I find Shri Ajay V. Vasan proprietor of M/s. Neelkanth Exports is not personally ....