1977 (8) TMI 163 - Commissioner - Customs

Summary

The appeals were against an order by the Asstt. Collector of Central Excise in New Delhi regarding actions taken against truck owners and licensed tobacco dealers for transporting tobacco. The truck owner failed to prove he had rented his truck to a transport company, leading to the penalty being upheld. The licensed tobacco dealer's plea that unmanufactured tobacco was sent by mistake was deemed untenable. The order against the tobacco company was upheld, and both appeals were rejected.