2001 (1) TMI 413

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..... eev Tandon, DR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. The above appli-cations have been filed for waiver of pre-deposit and stay of recovery of penalty of Rs. 5 lakhs each imposed upon applicant No. 1 who is a Public Carrier and Applicant No. 2 who is its Manager. Penalties have been imposed on the ground that the applicants had knowledge that they were dealin .....

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..... are of the consignors and/or consignees. In such a situation, there is warrant for them to ascertain the nature of consignments they were dealing in. 3. We are of the view that prima facie case for waiver has been made out since the Department has not made out knowledge or reasonable belief on the part of the applicants that smuggled goods had been entrusted to them for transport to consignees .....

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