2025 (12) TMI 41

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....20-21 dated 15.10.2020 passed by the Commissioner (Appeals) of Ld. Customs, Central G.S.T. and Central Excise, Patna, 2nd Floor, C.R. Building (Annexe), Bir Chand Patel Path, Patna. 2. The facts of the case are that on the basis of information that a consignment of leather jackets and garments of foreign origin were being transported by Train No. 15909 (Awadh Assam Express) and the same were being kept in the Parcel Van No. 09833, the Officers of the Customs (Preventive) Headquarters Unit, Patna, searched the Parcel Van No. 09833. On search, it was found to contain eight (08) bags having leather jackets and garments of foreign origin were recovered from the said Parcel Van. Upon examination, the eight bags recovered were found to contain....

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....cel Supervisor of New Tinsukia Railway Station also confirmed that the lease holder of the said Parcel Van is M/s Khanna Logistics. 5. Shri Akshay Khanna, Proprietor of the firm M/s. Khanna Logistics, was alleged to be responsible for loading of the goods in the said Parcel Van, being the lease-holder of the said Parcel Van. Accordingly, was held responsible for loading of the contraband which was subsequently seized by the Customs officers. 6. On completion of the investigation, a Show Cause Notice under C.No. VIII(10)35473/Cus/P/H/Seiz/2018/4809-4814 dated 05.07.2019 was issued to the appellant, amongst others, proposing confiscation of the said 1248 pieces of jackets and readymade garments of foreign origin collectively valued at R....

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....hat the goods in question are smuggled in nature. Hence, the Ld. counsel submits that the penalty on the appellant has been imposed merely on account of transportation of goods in the said Parcel Van without having any evidence to establish that the said goods were of smuggled in nature. In view of these submissions, he prayed that the penalty imposed on the appellant be set aside. 10. On the other hand, the Ld. Authorized Representative of the Revenue reiterated the findings in the impugned order. 11. Heard both sides and perused the appeal documents. 12. We observe that 1248 numbers of leather jackets and readymade garments collectively valued a Rs.15,35,800/- were recovered from eight bags contained in the Parcel Van bearing No.....