9911796707
TMI Blog2008 (5) TMI 542X X X X Extracts X X X X X X X X Extracts X X X X ..... Penalty of Rs. 10,000/- has been imposed 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... marks and numbers and the quantity of packages with the 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 pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he prohibition in force and not due to any action on the part of the appellant. Moreover, if there was any lacunae in the system in the MbPT, the appellant cannot be faulted for it. Hence penalty of Rs. 10,000/- imposed on Shri P.D. Dhuri under Section 112(a) of the Customs Act, 1962 is not warranted in the facts of the case. The same is set aside and the appeal is allowed. (Pronounced in Court o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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