Custom, Excise & Service Tax Tribunal
Anjan Shil vs Shillong(Preventive) on 13 November, 2024
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
EASTERN ZONAL BENCH: KOLKATA
REGIONAL BENCH - COURT NO. 1
Customs Appeal No. 79039 of 2018
(Arising out of De Novo Order No. CCP/NER/24/2018 dated 21.08.2018 passed by the
Commissioner of Customs (Preventive), 110, Mahatma Gandhi Road, NER, Shillong -
793 001, Meghalaya)
Late Gopal Chandra Shil : Appellant
(Rep. by Shri Nirmal Chandra Shil, Legal Heir)
Vill. Paschimpara, P.O. - Gandhigram,
Tripura West.
VERSUS
Commissioner of Customs (Preventive) : Respondent
N.E.R., Shillong,
Custom House, 110, Mahatma Gandhi Road,
Shillong - 793 001, Meghalaya
WITH
Customs Appeal No. 79389 of 2018
(Arising out of De Novo Order No. CCP/NER/24/2018 dated 21.08.2018 passed by the
Commissioner of Customs (Preventive), 110, Mahatma Gandhi Road, NER, Shillong -
793 001, Meghalaya)
Shri Amal Shil : Appellant
Vill. Paschimpara, P.O. - Gandhigram,
Tripura West.
VERSUS
Commissioner of Customs (Preventive) : Respondent
N.E.R., Shillong,
Custom House, 110, Mahatma Gandhi Road,
Shillong - 793 001, Meghalaya
WITH
Customs Appeal No. 79399 of 2018
(Arising out of De Novo Order No. CCP/NER/24/2018 dated 21.08.2018 passed by the
Commissioner of Customs (Preventive), 110, Mahatma Gandhi Road, NER, Shillong -
793 001, Meghalaya)
Shri Anjan Shil : Appellant
Vill. Paschimpara, P.O. - Gandhigram,
Tripura West.
VERSUS
Commissioner of Customs (Preventive) : Respondent
N.E.R., Shillong,
Custom House, 110, Mahatma Gandhi Road,
Shillong - 793 001, Meghalaya
Page 2 of 4
Appeal No(s).: C/79039,79389,79399-73401/2018-DB
WITH
Customs Appeal No. 79400 of 2018
(Arising out of De Novo Order No. CCP/NER/24/2018 dated 21.08.2018 passed by the
Commissioner of Customs (Preventive), 110, Mahatma Gandhi Road, NER, Shillong -
793 001, Meghalaya)
Shri Shyamal Shil : Appellant
Vill. Paschimpara, P.O. - Gandhigram,
Tripura West.
VERSUS
Commissioner of Customs (Preventive) : Respondent
N.E.R., Shillong,
Custom House, 110, Mahatma Gandhi Road,
Shillong - 793 001, Meghalaya
AND
Customs Appeal No. 79401 of 2018
(Arising out of De Novo Order No. CCP/NER/24/2018 dated 21.08.2018 passed by the
Commissioner of Customs (Preventive), 110, Mahatma Gandhi Road, NER, Shillong -
793 001, Meghalaya)
Shri Nirmal Chandra Shil : Appellant
Vill. Paschimpara, P.O. - Gandhigram,
Tripura West.
VERSUS
Commissioner of Customs (Preventive) : Respondent
N.E.R., Shillong,
Custom House, 110, Mahatma Gandhi Road,
Shillong - 793 001, Meghalaya
APPEARANCE:
None for the Appellant(s)
Shri Sourabh Chakravorty, Authorized Representative for the Respondent
CORAM:
HON'BLE SHRI ASHOK JINDAL, MEMBER (JUDICIAL)
HON'BLE SHRI K. ANPAZHAKAN, MEMBER (TECHNICAL)
FINAL ORDER NOs. 77505-77509 / 2024
DATE OF HEARING / DECISION: 13.11.2024
Page 3 of 4
Appeal No(s).: C/79039,79389,79399-73401/2018-DB
ORDER:[PER SHRI ASHOK JINDAL] None appeared on behalf of the appellants.
2. Considering the fact that the issue is on a narrow compass, the appeals have been taken up for consideration.
3. The facts of the case are that this is the second round of litigation and it is a case of seizure of
(i) 475 btls. of Phensedyl/Recodex Cough Syrup (100 ml.), (ii) Bangladesh Currency of Taka 2,39,200/- and
(iii) Indian Currency of Rs.59,60,000/-. All these things were seized from the appellant on 15.07.2012 and a Show Cause Notice was issued, proposing absolute confiscation of the same and for imposition of penalties on the appellants.
3.1. The matter was adjudicated vide Order-in- Original dated 25.06.2013 wherein the Phensedyl/Recodex Cough Syrup, Bangladesh Currency in Taka and Indian Currency in Rupees seized were absolutely confiscated and penalty of Rs.5,00,000/- (Rupees Five Lakhs only) each was imposed on all the appellants, under Section 114 of the Customs Act, 1962.
3.2. In appeal, the Tribunal passed the Final Order No. FO/75177-75187/2018 dated 23.02.2018 wherein the absolute confiscation of the said Cough Syrup and Bangladeshi Taka was upheld and absolute confiscation of the Indian Currency was set aside. The matter was remanded back to the adjudicating authority to decide afresh after considering the submission of the appellant; penalties imposed were also set aside. It was also held that the adjudicating authority would decide the imposition of penalty in the de novo adjudication.
Page 4 of 4Appeal No(s).: C/79039,79389,79399-73401/2018-DB 3.3. In de novo adjudication, the Indian Currency seized was again absolutely confiscated and penalty of Rs.50,000/- each was imposed on the appellants; penalty on Shri Gopal Chandra Shil was not imposed as he had already expired by that time.
4. Against the said order, the appellants are before us.
5. As per the impugned order, Shri Gopal Chandra Shil has already expired. Therefore, the appeal filed by Late Gopal Chandra Shil stands abated.
6. Further, we take note of the fact that in the earlier round of litigation, this Tribunal had set aside the order of confiscation of the Indian Currency. In these circumstances, the absolute confiscation of the Indian Currency in question in the remand proceedings is not sustainable. Hence, we order for release of the Indian Currency seized amounting to Rs.59,60,000/-.
6.1. We also decline to entertain the issue of penalty as the ld. adjudicating authority has already reduced the penalty imposed to Rs.50,000/- for each of the appellants. Accordingly, the penalties imposed on the appellants are upheld.
7. In these terms, the appeals are disposed of.
(Dictated and pronounced in the open court) Sd/-
(ASHOK JINDAL) MEMBER (JUDICIAL) Sd/-
(K. ANPAZHAKAN) MEMBER (TECHNICAL) Sdd