2001 (1) TMI 496

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..... ing the imposition of personal penalty of Rs. 50,000.00 upon him by the Deputy Commissioner of Customs (P), I.N.B., Muzaffarpur and upheld by the Commissioner (Appeals), Customs Central Excise, Patna. 2. Three persons were apprehended by the Customs while they were carrying computer parts totally valued at Rs. 36,000.00 in the dicky of a motor-cycle. The interrogation of the aforesaid persons .....

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..... Orders and defence of the appellant, I find that the appellant has denied his ownership of the seized goods and he is not challenging the confiscation of the same. His contention is that he was occupying the First Floor of the Building from where no computer parts were recovered. As such, he cannot be penalised on the basis of the uncorroborated statement of the co-accused. I find the contention .....

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