2008 (5) TMI 542

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..... osed on the appellant by the Commissioner, vide the impugned order, on the ground that Shri P.D. Dhuri had stated that he had himself effected the delivery of the packages of BDF 1886 where two wooden crates had been attempted to be removed and he had thus abetted in the attempted removal of the smuggled wooden crates and became liable to penalty under Section 112(a) of the Customs Act, 1962. 2. .....

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..... he said documents, the packages were loaded on two trucks brought by the CHA for effecting delivery. 65 packages were loaded on one truck and 2 packages (wooden boxes) on the other truck. Mr. P.D. Dhuri communicated the truck nos. and the loading particulars to K.P. Radhakrishnan (another clerk of the MbPT), who, thereafter, prepared the gate passes. 6. In his statement to the investigating offi .....

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