2001 (5) TMI 420

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..... er]. - The appellant filed this appeal 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 Depart .....

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..... mission is that there is only one witness, i.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 .....

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..... m Nepal and were stored in the godown of M/s. Western 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 re .....

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