AVESH KHICHI Vs. COMMISSIONER OF CUSTOMS (PREV.), KOLKATA

JUDGEMENT

(1.) SHRI Pradip Maity, learned Advocate appearing for the Appellants submitted that the Appellants have complied with the direction of the Tribunal made by Order No. S -507 -509/KOL/08, dated 19 -6 -08. The matter being very minor in nature the Appeals themselves are taken up for hearing today. 1.2 Shri S.B. Shinde, learned J.D.R. appearing for the Revenue consented for disposal of all the three Appeals involved in this case, since compliance was made. Shri Maity, learned Advocate submitted that all the Appellants are innocent, but they were brought to charges without any evidence of their concious knowledge and wilful involvement in the offence alleged. The Authorities having failed to find out the consignor and consignee, the Appellants become only victims. Therefore, these Appellants do not prefer at all to litigate with the Department and also do not desire to carry the blemish conduct imputed in the Order of Adjudication. Both the Authorities having not appreciated the innocence of the Appellants who agreed to co -operate with the enquiry and investigation proceeding, they proceeded against the Appellants paying a deaf ear to their grievance. He further submitted that they were not at all involved in any of the alleged activities either in the past or subsequent to passing of the impugned Order of Adjudication. There is nothing in record that the Appellants were involved in any sorts of conduct of abetment to facilitate transportation of the cigarettes of Bangladesh origin. As a measure of reducing the litigation, the Appellants prefer that the matter may be judiciously considered in the light of evidence in record and an appropriate order passed.

(2.) SHRI S.B. Shinde, learned J.D.R. for the Revenue submitted that the Appellants having possessed the questionable goods, were bound to answer to law for which they faced charges and brought to the process of adjudication. The penalty imposed on each of the Appellants was more proportionate as well as justified. Considering such aspects, the learned Appellate Authority below also confirmed the adjudication, which does not require any interference.

(3.) With the above direction, the penalty levied on each of the Appellants is reduced to Rs. 5,000.00 (Rupees five thousand) and the Appeals are thus partly allowed.