2017 (9) TMI 1450

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..... complete knowledge of the contraband goods being transported - it is clearly evident that the appellants except Shri Bajinder Singh had consciously loaded the Red Sanders attempting to export illegally. The penalty on Shri Chaphamayum Sana Singh, Shri Tomcha Singh and Shri Taorem Naba Singh is upheld - the amount of penalty is reduced to 50,000/- each in case of the appellant - penalty imposed on Shri Bajinder Singh is set aside and absolute confiscation of vehicle is upheld. Appeal allowed - decided partly in favor of appellant.
Shri P.K. Choudhary, Judicial Member Shri. Saurabh Kapoor, Advocate for the Appellant (s) Shri. S. N. Mitra, AC (AR) for the Respondent ORDER Per: Shri P. K. Choudhary All the appellants filed these appeal .....

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..... ries Ltd. - 2007 (215) ELT 489 (S.C) (iii). CCE Vs. Gas Authority of India Ltd. - 2008 (232) ELT 7 (S.C). (iv) Auto Hire Purchase Finance Corporation Vs. C, Customs Luck now - 2004 (166) ELT 81 (Tri-Del). (v) Commissioner of Customs, Patna Vs. Ram Chandra Prasad - 2016 (335) ELT 548. 5. The Ld. A.R. on behalf of the Revenue re-iterates the findings of the Adjudicating Authority. 6. I find that there is no dispute about the absolute confiscation of the Red Sanders and other materials. The present appeals are against the imposition of penalty Shri. Chaphamayum Sana Singh, assistant of Truck No. NL 05 D 9951, in his statement dated 19.02.2014, stated that Shri Taorem Naba Singh the driver of the said truck was physically present and super .....

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..... f penalty is justified. But in the facts and circumstances of the case, the quantum of penalty is required to the reduced. Regarding imposition of penalty on Sri Bajinder singh, the owner of the seized truck, he stated that the driver of the truck did not take his permission to transpoprt the Red Sanders. I find that the appellants had not indicated the involvement of Shri Bajinder Singh in their statements. The Adjudicating Authority observed that it is common sense that the driver alone will not take the responsibility of loading of the seized goods without the knowledge of the owner of the vehicle. I am unable to accept the finding of the Adjudicating Authority that penalty can be imposed merely on assumption and presumption. Therefore, .....

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