TaxTMI 
TaxTMI 
2021 (9) TMI 1401
X X X X Extracts X X X X
X X X X Extracts X X X X
....e for the Respondent ORDER PER: S.K. MOHANTY Briefly stated, the facts of the case are that based on specific intelligence about storage of huge stock of imported cigarettes at 44, Khatau Building, Opp. Old Customs House, Mumbai, the Customs officers of Head Quarters Intelligence Unit, R & I Wing, Mumbai searched the said premises on 17.06.2015 and found 38 boxes containing a total 1895 sleeves....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... proceedings were initiated against the appellants, seeking for confiscation of the cigarettes and for imposition of penalties. The matter was adjudicated vide order dated 31.03.2016, wherein the cigarettes were absolutely confiscated under various provisions of Section 111 ibid and also penalties were imposed under Section 112 (a) and 114AA ibid on different persons, including the appellants invo....
X X X X Extracts X X X X
X X X X Extracts X X X X
....overnment vide Notification No. 204/84-Customs dated 20.07.1984 had specified 'cigarettes' as the notified goods for the purpose of sub-section (2) of Section 123 ibid. Since, the disputed goods are notified in the official gazette way back in 1994 and such goods have not been deleted from the list of notified goods through any notification, the scenario of entire exercise undertaken by the depart....