9911796707
TMI Blog1998 (11) TMI 304X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order]. - Penalties of Rs. 50,000.00 and Rs. 40,000.00 imposed on the two applicants by the authorities below are being sought to be dispensed with on the ground that there is no evidence to show the involvement of the applicants in carrying the allegedly smuggled betel nuts. 2. Arguing on the applications, Shri A.G. Chakraborty, learned Consultant submitted that the first applicants M/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so that the same are concealed by the Indian origin goods and a number of consignments were transported clandestinely under the coverage of Indian goods. Shri Chakraborty argues on the applications that though they were not interested in the confiscated betel nuts, nevertheless, the question arises whether the betel nuts were of foreign origin and as such smuggled, as found by the authorities belo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wn in India. As such, firstly the findings of the authorities that the betel nuts in question were smuggled ones, are based on surmises and not on any concrete evidence and secondly, there was no occasion either for the transport company or for its employee to suspect the foreign character and smuggled character of the betel nuts in question. As such, the imposition of penalty upon them is not war ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods were smuggled. 6. I have considered the submissions of both sides. The appellants have not claimed their ownership to the betel nuts seized and subsequently confiscated. Even the very fact that the goods were loaded by the transport company at the bottom of the truck along with the goods of Indian origin at the top, is not a sufficient evidence to prove their knowledge about the smugg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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