2002 (7) TMI 719

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the condition of pre-deposit of penalty of Rs. 45,000/- (rupees forty five thousand) I take up the appeal itself for disposal with the consent of both the sides. 2. As per the facts on record a godown belonging to the appellant was put to search by the Customs officers on 28-8-98 and imported silk yarn worth Rs. 7.12 lakhs (approx.) was recovered from the said premises. The appellant in his sta .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... iscated the yarn absolutely and imposed personal penalty of Rs. 45,000/- (rupees forty five thousand) upon the appellant. Appeal against the above order did not succeed before Commissioner (Appeals). Hence the present appeal. 4. I have heard Shri A.K. Singh, Advocate for the appellant and Shri A.K. Mondal, ld. JDR for the Revenue. 5. From the impugned order of Commissioner of Customs (Appeals) .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... does not reflect upon his connivance with Babubhai for storing the goods in the godown. If that be so, he would not have given the mobile number of Babubhai. He has also tried to help the customs officers by giving the physical description of Shri Babubhai. If the enquiries conducted by Revenue have resulted in failure, the appellant cannot be held responsible for the same. As such by extending t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X