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TMI Blog1999 (10) TMI 534X X X X Extracts X X X X X X X X Extracts X X X X ..... appeals are being disposed of by a common order as they arise out of the same impugned order. 2. The appellants are aggrieved with the imposition of personal penalty of Rs. 1.50 lac on the first appellant and Rs. 1 lac on the second appellant. M/s. Pooja Angadia Co. as commission-cum-forwarding agent are engaged in the transportation of the goods received from their customers and the second appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fice was in B lore and as they were dealing only in transportation of sarees and fabrics by describing the goods as such in printed builty book and his company did not come to know about the contents of the packages. 3. After the issuance of show cause notice, the case was adjudicated by the Commissioner of Customs who confiscated the seized goods absolutely and imposed personal penalties upon t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Manoj Metal Industries v. C.C. (P), Calcutta [1996 (86) E.L.T. 236 (T)]. The ratio of all these decisions is that the transporters having no knowledge that the goods carried by them were liable to confiscation, penalty cannot be imposed upon them. In these circumstances, he prayed for allowing the appeals. 5. Countering the arguments, Shri J.M. Kennedy, learned JDR submitted that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uirement for a transport company to mention the names and addresses of consignees and consignors on the packages and insistence of such requirement in practice would mean refusing to accept large number of packages for carriage. The transporter company accepts the goods on the basis of the declaration made by the consignors. Observation of the authorities below that there was an attempt on the par ..... X X X X Extracts X X X X X X X X Extracts X X X X
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