9911796707
TMI Blog2001 (5) TMI 420X X X X Extracts X X X X X X X X Extracts X X X X ..... peal against the order-in-original passed by the Commissioner (Appeals) whereby a penalty of Rs. 50,000/- was imposed on the appellant under Section 112(b) of the Customs Act. 2. The brief facts of the case are that on 25-6-1998, a truck bearing No. HR-29C-6077, near Katra forest barrier, railway crossing, was searched by the officers of the Customs Department. On search certain cartons containi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .e., Sh. Harinder Kr. Singh, the cleaner of the truck, who simply said that the goods were loaded from the godown of M/s. Western Carriers in the presence of Sh. Shashi and he had not named the appellant in his statement under Section 108 of the Act. His, further, submission is that no notice was issued to M/s. Western Carriers for imposition of penalty as the goods were stored in their godown as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rn Carrier and were loaded in the truck at the instructions of Sh. Krishan Kr. Sharma and Sh. Shashi Bhushan Singh. In his statement, he has not mentioned name of the present appellant. The present appellant is only an employee of M/s. Western Carrier. No notice was issued to M/s. Western Carrier for any penal action. As there is no evidence on record to show the involvement of the present appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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