2018 (3) TMI 1856

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.... Shri S.N.Mitra, AC(AR) for the Revenue ORDER Briefly stated the facts of the case are that on 17.11.2012 the Officers of Customs and Anti smuggling unit of Agartala and BSF personnel detected one Truck bearing registration no. WB-29-6271 in front of Sherowali Trade and Transport, Agartala. It was found that the said Truck was loaded with 9000 bottles of Recodex Cough Syrup and 6000 bottles....

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....The Adjudicating authority confiscated absolutely the seized Cough Syrup and Cough Linctus. It has also confiscated the vehicle and imposed redemption fine of Rs. 2,50,000.00. It has further imposed penalties on various persons including Shri Arunava Chakraborty of Rs. 50,000.00 under Section 114(iii) of the Act, 1962. Hence, Shri Arunava Chakraborty filed this Appeal No. C/75930 of 2015 as agains....

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....al is liable to be dismissed as infractuous. 6. The Appeal No. C/75930/15 has been filed by Shri Arunabh Chakraborty. The appellant is an employee of M/s. Sherowali Trade & Transport, Agartala. The Commissioner (Appeals) observed that during his tenure as a Manager of the said Transport Company M/s. Abhishek Textiles, consigned the goods to M/s. Krishna Textiles, Agartala which was found by the....