2001 (10) TMI 873

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..... Both the appeals are being disposed of by a common order. The appellants are aggrieved with imposition of personal penalties of Rs. 50,000/- (rupees fifty thousand) each on them. Commissioner vide his impugned order has confiscated foreign origin goods totally valued at Rs. 1.33 crore along with confiscation of the truck and has imposed personal penalties upon the other noticees. However inasmuc .....

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..... arrying different foreign contraband goods; that the seized goods belong to the smuggling syndicate headed by one Shri Sunil Ghosh; that he was himself one of the members of the smuggling syndicate. He also disclosed the names of the present appellants being member of the smuggling syndicate. 4. In the post seizure investigation, Shri Sunil Ghosh and Kamal Hazra and Shri Anil Das (named by Shri .....

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..... s. 5. After giving my careful consideration, I find that though the statement of various persons raises grave doubt about the involvement of the appellants, nevertheless such suspicion cannot take place the evidence. Appellants have been penalised on the basis of the statements of co-accused which in any case are in the nature of general statements indicating that one Shri Sunil Ghosh is the hea .....

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