2004 (7) TMI 466

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..... ember (T)]. Three containers were observed to be opened and contents being unloaded onto the trucks by the Patrol Party of Customs and Central Excise, on night patrol on 28-2-1986/1-3-86 on the highway outside Rajkot city. Enquiry made, revealed that though the persons present had a duty paid Bill of Entry for the Containers, cleared by Kandla Customs House, for Yellow Brass Scrap, Brass Pip .....

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..... close contact with each other by telephones of various others at Gandhidham. The show cause notice was adjudicated by Collector of Customs and Central Excise, Rajkot and a penalty of Rs. 25,000/- was imposed on this appellant under Section 112(a)(i) after determining the liability to conformation of the Brass Pipe under Section 111(l), 111(m) 111(d). Hence the appeal. 2. The argument that t .....

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