TMI Blog1990 (6) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... for the purpose of deciding this appeal, are that Police intercepted one Jonga Jeep bearing No. RSN 8385. The occupants managed to escape and on search the jeep was found loaded with bales and gunny bags containing some contraband goods. On inquiry, the jeep was found to be belonging to the appellant. His statement was recorded under provisions of Section 108 of the Customs Act, 1962 wherein he s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The appellant did not remain present, but sent written submissions accompanied by the original Affidavit. 3. We heard Sh. R.M. Ramchandani, Id. S.D.R. for the respondent. Shri Ramchandani reiterated the arguments advanced in the impugned order. 4. In para 8 of the impugned order, the Additional Collector has referred to defence reply of Shri Jeevan Lal. Surprisingly, in para 2 of the impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e liable for all the consequences that might arise out of any accident, etc. The Additional Collector does not appear to have confronted said Shri Jeevan Lal with the said Affidavit. He has stated that the appellant had not produced the original Affidavit, but then the Collector could have called upon the appellant to produce it. The Additional Collector verified the signature of the said Shri Jee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o Shri Jeevan Lal, as contended by the appellant, then also that fact, by itself, would not justify implicating the appellant with the act of transporting the contraband goods and would not justify imposition of any penalty on the appellant. In the circumstances, the appeal is required to be allowed. So, we pass the following final order : The appeal is allowed and the impugned order is modified ..... X X X X Extracts X X X X X X X X Extracts X X X X
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