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TMI Blog2000 (11) TMI 414X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal against the order-in-original passed by the Commissioner of Customs. In the impugned order, a penalty of Rs. 5 lakh was imposed on the appellant under Section 112 (b) of the Customs Act. 2. Ld. Counsel, appearing on behalf of the appellant, submits that the appellant is carrying on business as a common carrier under the name 'Rajasthan Goods Carriers . During the course of his business, s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Customs Act, a person is liable to penalty if he is acquiring possession or in any way concerned in carrying, removing, depositing, harbouring the goods, which he knows or has reasons to believe, are liable to confiscation under Section 111 of the Customs Act. He, therefore, submits that as there is no evidence that the appellant has any knowledge or believe that the goods, in question, are liab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods a statement of appellant was recorded and in his statement he nowhere admitted his connection with the goods, in question, or their illegal import. In the show cause notice, the allegation against the appellant is that he transported and stored the smuggled goods, he is, therefore, liable for penal action under Section 112(b) of the Customs Act. Section 112(b) of the Customs Act provides th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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