9911796707
TMI Blog2005 (11) TMI 324X X X X Extracts X X X X X X X X Extracts X X X X ..... of Misprint sheets which are generated as scrap in industry. The vehicle carrying the said scrap was checked by the Trade Tax Authorities and they found contraband goods in the vehicle. Trade Tax Authorities after investigation at their end, handed over the vehicle and the list of goods to the DRI, who after taking the possession of the vehicle carrying the misprint goods and contraband goods, searched the vehicle in the presence of independent witness and prepared a Panchnama. Statements of the appellant No. 1 and appellant No. 2 were recorded. A show cause notice was issued to both the appellants for confiscation of the smuggled goods as well as the misprint sheets, which as per allegation were used for concealing the smuggled goods. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ipulated to show the quantity. 5. Considered the submissions made by both sides and perused the records. I find from the records that both the appellants have agreed to one fact that there was a commercial transaction between them to purchase and sell misprint sheets. I also find from the records that there is invoice from M/s. Jain Cans (of appellant No. 2) bearing invoice No. JO/33/2001-02, dated 19-1-02 for 15590 kgs. of defective misprint sheets. The said invoice clearly shows the transporters name as Transport Centre of India. I also find from records that M/s. Transport Centre of India, the transporters have issued a consignment note/challan hearing No. 287/2001-02, dated 19-1-02 for 15590 kgs. of defective misprint sheets loaded fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yond doubt that the said persons should have done positive act by their commission or omission, to render themselves liable for imposition of penalty. 7. I find that in the case before me, there is no evidence suggesting, even, remotedly, that the appellants had a role in the transporting of the contraband goods. In the absence of any evidence of their involvement in the smuggling of goods, no penalty is imposable on the appellants. I also find no reason to confiscate the defective misprint sheets and other scarp, since they were commercially tradable commodities. 8. In view of the above, the order-in-appeal deserves to be set aside. I set aside the penalty on the appellants and allow the appeal with consequential relief. Since there i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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