2004 (9) TMI 428

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..... er (T)]. When the matter was called, the appellant was absent, even though on notice. The matter is pending since 1992. We proceed to decide the issue after hearing the ld. DR and considering the material, it is found - (i) A vessel was intercepted in the sea on 11-12-1990 by the officers of Jamnagar Customs. Gold was recovered from the diesel tank of the vessel. Gold valued at Rs. 9, .....

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..... ine cannot be accepted since he has not produced any evidence of his not having knowledge about the vessel being used for transporting the gold. His liability under Section 115(2) cannot be discharged, by a mere claim that the adjudicator has not held him liable to a penalty under Section 112 of the Customs Act, 1962 as regards the Contributed gold or/and that the vessel was under control of his s .....

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