2026 (7) TMI 472

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....ellant : None For the Respondent : Shri T. Sualiman, Authorized Representative ORDER PER R.MURALIDHAR : The appellants have come before this Tribunal being aggrieved by the confirmed penalty of Rs. 1,50,000/- individually on them. The Ld. Counsel appearing on behalf of the appellant submits that in the course of investigation a search was conducted in their house and stocks of alleged ....

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.... dealing in the smuggling of goods of foreign origin goods. 3. In view of the above submissions, the Ld Counsel prays that the penalty may be set aside. 4. The Ld. Authorized Representative appearing for the Revenue, submits that the appellants did not provide any proper details of the receipt of the goods. Even the details given by them in respect of Shri Vijay Kumar Agarwal was not found t....

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....ation has been taken up to verify these facts. I also find that no corroborative evidence other than the statement of the first notice[who has since expired], has been brought in by the Revenue to fasten the penalty burden on the appellant. 7. As on date, there is no claimant for the confiscated goods. However, the fact remains that the appellants have allowed the goods to be stored in their ho....