2009 (2) TMI 547

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Heard both sides. Shri Tanvir Hussain, learned Advocate appearing for the Appellants states that the Appellants are in the transport business and the impugned goods were booked from Delhi to Kolkata. They had no knowledge about foreign origin of the impugned goods, and when the Customs Authorities came for verification, the relevant GRs were made available to them. As transporters, they d .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... mpugned goods were valued at Rs. 4,88,000.00. As regards the present Appellants, he states that they have been penalized on the ground that they have carried the foreign origin goods, for which no licit documents were available. 3. After hearing both sides, I find that in the facts and circumstances of the case when the transporters have produced the relevant GRs which have led the Customs Autho .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X