9911796707
TMI Blog2008 (5) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... our, forklift - no allegation/evidence/finding that the appellant was in any manner directly or indirectly involved in the import - appellant did not commit any act, which rendered them liable to confiscation – penalty set aside - C/1266/2002 - A/468/2008-WZB/C-I/SMB - Dated:- 30-5-2008 - Shri A.K. Srivastava, Member (T) Shri Anil Balani, Advocate, for the Appellant. Shri Ajay Saxena, S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epsons and Co. (b) arranged truck, labour, forklift; (c) was seen by one driver on the said day. 4. I find that all the allegations were denied. The statement of the appellant is exculpatory. The allegations are based on contradictory and conflicting statements of Karkera clerk of CHA Jepsons. In his first statement, it is significant to note, the said Karkera did not name this appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y which particular act or which particular person was abetted by the appellant. The importer has not been identified. There is no allegation/evidence/finding that the appellant was in any manner directly or indirectly involved in the import. It is not the Department's case that the appellant had any role in placing the order, arranging the shipment etc. Going by the order, the goods became liable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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