2023 (5) TMI 860

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....AR ) for the Respondent ORDER RAMESH NAIR The present appellant has been penalized under Rule 26 of Central Excise Rules, 2002 for an alleged offence of transportation of imported goods from the port to M/s Pamis Tex Pvt. Ltd. 2. Shri Willingdon Christian, Learned Counsel appearing on behalf of the Appellant submits that admittedly the goods which were transported by the transporter are imp....

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....ssession of, or is in any way concerned in transporting, removing, depositing, keeping, concealing, selling or purchasing, or in any other manner deals with, any excisable goods which he knows or has reason to believe are liable to confiscation under the Act or these rules, shall be liable to a penalty not exceeding the duty on such goods or two thousand rupees, whichever is greater. (2) Any pe....

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....ntral Excise Act, 1944 which is reproduced below:- "Section 2(d) in the Central Excise Act, 1944 (d) "excisable goods" means goods specified in 8[the First Schedule and the Second Schedule] to the Central Excise Tariff Act, 1985 (5 of 1986)] as being subject to a duty of excise and includes salt; Explanation - For the purposes of this clause, "goods" includes any article, material or subst....