9911796707
TMI Blog1986 (8) TMI 259X X X X Extracts X X X X X X X X Extracts X X X X ..... Kalyanam, Member (J)]. - This appeal is directed against the order of the Additional Collector of Central Excise and Customs, Tiruchirappalli dated 23-5-1985 imposing a penalty of Rs. 5,000/- on the appellant under Section 114 of the Customs Act, 1962 (hereinafter referred to as the Act ). 2. On 29-8-1984 at about 21.30 hours the Inspector of Central Excise, Customs Mobile Party, Tindivana ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Shri Jeevarathnam, the learned counsel for the appellant submits that there is absolutely no evidence at all on record against the appellant connecting him with the goods in question and the adjudicating authority has imposed a penalty on the appellant under the impugned order only on the ground that the appellant was the owner of the vehicle in question. It was urged that the vehicle was sold ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed on a person who in relation to any goods, does or omits to do any act which act or omission would render such goods liable to confiscation under Section 113, or abets the doing or omission of such an act. In the instant case as rightly contended by the learned counsel for the appellant, penalty has been imposed on the appellant only on the ground that the appellant was the owner of the vehicle ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
