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Issues:
1. Imposition of penalty on transporter for dealing with smuggled goods. 2. Interpretation of liability under Section 112 of the Customs Act, 1962 for unclaimed consignments. Analysis: 1. The appeal involved a penalty imposition of Rs. 2.00 lakhs on the transporter for allegedly dealing with smuggled fabric consignments seized from their godown. The Revenue contended that since 26 consignments of smuggled fabric were found, the transporter was liable for penalty. The transporter argued that only 3 consignments remained unclaimed, with disclosed consignors and consignees, and hence, they should not be penalized. 2. The Tribunal referred to a previous case where confiscation of 23 consignments was set aside, highlighting that only 3 consignments worth Rs. 25,000 remained unclaimed. Citing a decision by the Hon'ble Calcutta High Court, it was established that if the owners do not disclose their identity or charge the transporter for non-delivery, the transporter is liable for penalty under Section 112 of the Customs Act, 1962. Therefore, the transporter was found liable for a reduced penalty of Rs. 5,000 on the unclaimed consignments valued at Rs. 25,000. The appeal was disposed of accordingly, with the transporter entitled to any consequential relief in accordance with the law.
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