TaxTMI 
TaxTMI 
2008 (3) TMI 226
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....onsignment was stored was raided and it was found that the appellant company was smuggling Vitamin 'C' in the garb of Slack Wax. The investigations were conducted and statements were recorded of various persons. On the conclusion of the investigation the Customs Authorities issued show cause notice dated 1-3-1999 to the current appellants for imposition of penalties on them under the provisions of Customs Act, 1962. The adjudicating authority after considering the replies made by the appellants and others came to the following conclusion :- " I order absolute confiscation of 11750 Kgs. of Vitamin 'C' valued at Rs. 26,59,142/-CIF smuggled in consignment imported vide bill of Entry No. 42 dated 1-9-1998 under Section 111(d),(f),(i), (j), (l)....
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....posed on them. 3. The ld. Counsel appearing on behalf of the appellants submits that the appellant M/s. Om Enterprises were not aware that the said consignment which was imported in their name was having smuggled Vitamin 'C'. It is his submission that the entire activity i.e. planning and importing the said Vitamin 'C' in garb of Slack Wax, was handled by some other persons and they were not at all aware of these facts. As regards the CHA Mr. Sunil Jadhav, it is his submission that the said CHA has already suffered a loss of business for one year as per the order and there was not aware that smuggling is taking place. He submits that there is no specific findings as to the knowledge of the appellants as regards the illegal imports of Vitam....