2000 (9) TMI 340

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..... per : Jyoti Balasundaram, Member (J)]. The appellant herein who is the proprietor of M/s. Aerowisers, a Cargo Clearing Agency since 1993, is aggrieved by the order of the Commissioner of Customs, Air Cargo, New Delhi has imposed a penalty of Rs. 2 lakhs upon him in terms of Section 114(1) of the Customs Act, 1962 on the ground that he was concerned with the attempt by Shri Nipun Mehta to smu .....

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..... d have implicated the appellant. Shri N.S. Bisht, Operation Manager of M/s. Sunrise Freight Forwarders P. Ltd. has only identified the photograph of the appellant as the person who used to visit his office along with Mr. Nipun Mehta. Shri F. Vaz, Customer Service Agent of Singapore Airlines has also identified the photograph of the appellant only as the person who had come along with Mr. Nipun Meh .....

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