1998 (8) TMI 341

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..... T)]. - This appeal is against the order imposing penalty of Rs. 50,000/- under Section 112 of the Customs Act, 1962 on the appellant. 2. When the appeal was called a pass over was requested on behalf of Mr. S.N. Kantawala who it was stated was appearing by H.S. Dave, Advocate on record on the ground that Mr. Kantawala was appearing in hearing of an adjudication. He was informed that the matt .....

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..... he concern of the appellant with some smuggled goods earlier does not necessarily link him to these goods. The fact that the appellant was to take delivery of these goods does not render him liable to penalty. Although the relevant clause of Section 112 has not been stated in the impugned order it is obviously Clause (b) that would apply. It would appear that the appellant did not take delivery of .....

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