2025 (11) TMI 1115

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....5806 of 2021 And Customs Appeal No. 75807 of 2021 - Final Order No. 77052-77056/2025<br>Customs<br>Hon'ble Mr. Ashok Jindal, Member (Judicial)And Hon'ble Mr. K. Anpazhakan, Member (Technical) For the Appellant : Shri Prithwijit Sharma, Advocate, Shri Ankit Chaturbedi, Advocate For the Respondent : Shri S. Chakraborty, Authorized Representative ORDER PER ASHOK JINDAL : The appellants....

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....Pepper, undergarments, shoes, mobile phones, cosmetics, jeans etc. allegedly of foreign origin. It has been alleged in the proceedings that the appellants were involved in the smuggling for the said goods and thereafter, purportedly contravened the provisions of Sections 7,77,46 and 47 of the Customs Act, 1962 read with Section 3 (2) of the Foreign Trade (Development & Regulation) Act, 1992. On th....

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....n of the goods, therefore, no penalty can be imposed on the appellant. The Appellant Nos.(4) & (5) were merely discharging their duties of supervising the physical loading of packages onto the parcel van and had no role in verifying the nature, origin or ownership of the goods. Hence, no penalties can be imposed on the appellants. 4. On the other hand, the ld. A.R. for the Revenue, supported th....