2008 (1) TMI 83

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..... eeding against several persons and firms the appellant Shri Yograj Kedia has been imposed a penalty of Rs.10,000/- for the alleged offence committed by M/s. Bajrangbali Roadways, Kolkata. He states that M/s. Bajrangbali Roadways is a proprietory concern belong to Shri Rosunlal Kedia, father of Shri Yograj Kedia and in response to a summon, Shri Yograj Kedia gave a statement before the Customs on b .....

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..... Vicky Roadlines and M/s. Alps International. 4. After hearing both sides, I find there is merit in the contention of the Ld. Advocate. Merely because the present appellant has given a statement before the Customs on behalf of his father's proprietary concern as a Power of Attorney holder, he cannot be visited with a penalty. There is also no explanation as to why in two other similar cases, the p .....

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