9911796707
TMI Blog2005 (5) TMI 403X X X X Extracts X X X X X X X X Extracts X X X X ..... eeran, Member (J)]. This appeal arises from Order-in-Original No. 30/2001, dated 30-10-2001. Among others, the appellant has been imposed a penalty of Rs. 25,000/- and M/s. Pawan Cargo Forwards a penalty of Rs. 10,000/-. The appellant, Shri Vinay Tebriwal is the proprietor of M/s. Pawan Cargo Forwarders. The allegation levelled against him is that he has been working as a carrier and had tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nents for computers do not fall under Chapter IVA or attract Section 123 of the Customs Act. He submits that Revenue has not discharged the burden of proof with regard to smuggled nature of the goods. He also submitted that there was no involvement in the act of abetting to smuggle the goods nor in handling cash nor he had known what the parcel received by him had contained. He pointed out that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not proved its case against the appellant and therefore imposition of penalty on the appellant in his personal capacity and as proprietor of Pawan Cargo Forwarders is not sustainable. The penalties against the appellant and on Pawan Cargo Forwarders as proprietor are set aside by allowing the appeal. (Operative portion of this order was pronounced in open court on conclusion of hearing) - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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