2023 (2) TMI 245

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....e Tribunal') in customs appeal 50843/2017. The appellant had preferred the said appeal impugning an order dated 13.05.2015, passed by the Commissioner of Customs (Appeals), New Delhi, which in turn was passed in an appeal preferred by the appellant against an order-in-original dated 31.03.2014, passed by the Additional Commissioner of Customs (Adjudication). 2. By the order-in-original dated 31.03.2014, the Adjudicating Authority had imposed a penalty of Rs.15 lakhs on the appellant under Section 114(i) of Customs Act, 1962 (hereafter "the Customs Act"). 3. The proceedings relate to the consignments of goods which were found to be prohibited goods (Red Sandalwood/Red Sanders). The appellant claims that it is a consolidator for two cou....

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..../s. Shuttle Express. The other consignments were booked on 10.01.2012 and 12.01.2012. The Adjudicating Authority did not accept the statement of Mr. Manish Gupta that Mr. Zhicheng Li and Mr. Zhang Jun had booked the consignments personally at the appellant's office on 10.01.2012 and 12.01.2012. He noted that there was nothing on record which could substantiate the same. Further, the AFRRO (Assistant Foreigners Regional Assistance Office) as well as the Intelligence Bureau had verified that Mr. Zhicheng Li and Mr. Zhang Jun were not present in India on the given dates, that is on 10.01.2012 and 12.01.2012. Thus, it was not possible for them to book the consignment on those dates. In addition, the Adjudicating Authority found that the appella....