9911796707
TMI Blog1999 (6) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... aragraphs I dispense with the condition of pre-deposit of penalty amount of Rs. 25,000/- and decide the appeal itself. 2. Penalty has been imposed upon the appellant who is a Khalasi of the truck from where contraband ball bearings worth Rs. 10,20,000/- were seized. In his on the spot statement the appellant deposed that he was aware of the fact that some foreign goods had been concealed in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant. 3. Shri K.P. Dey, ld. Advocate appearing on behalf of the Khalasi submitted that the statement is in favour of the appellant inasmuch as he has disclosed therein that he was not aware of the smuggled nature of the ball bearings. As regards the receipt of money, he submitted that in any case Khalasi was to get some amount on account of transportation of the goods and it was taken ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oms Act. As such he submits that the penalty has been rightly imposed on the appellant. 5. I have considered the submissions of both the sides and have gone through the impugned order. The appellant s statement has been made the basis for imposing penalty upon him. However, the perusal of the statement as reproduced in the impugned order clearly shows that at the time of loading of the ball bear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... river fled away, the appellant remained in the truck itself and participated in the search and seizure proceedings. All these facts are pointer towards the fact that the appellant was not having any knowledge about the contraband character of the ball bearings in question. Accordingly I set aside the impugned order and allow the appeal. Stay petition also gets disposed of. - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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