2026 (8) TMI 1321

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....ri Rahul J Dave, Superintendent, (AR) ORDER SOMESH ARORA : Heard both the sides. The appellant has been subjected to imposition of a Penalty of Rs. 7,50,000/- under Section 112 (b) of the Customs Act. The charge, as has been agreed by both sides, is that the goods were lying for some time at the premises of the present appellant. 2. The appellant has indicated that he had no knowledge ....

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....egal requirement that the paper (i.e. the goods) should be stored at the designated place only after intimation done duly to the department, same was not done. Even when goods remained for few days, in this particular case. This Court finds that the statement of CHA is not corroborated. The statement of present appellant is not culpatory and the statement of Himanshu Chopra no on record on this....