2000 (9) TMI 199

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..... als itself for disposal as a short point is involved. 2. The first appellant M/s. Jha Shipping Agency is a customs clearing agent and the second appellant Shri Sanjeeb Jha is an employee of M/s. Jha Shipping Agency. 3. Vide the impugned order Commissioner has confiscated the imported HDPE imported by M/s. Rajasthan Enterprises on the alleged ground that IE code number was fictitious and as suc .....

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..... R who reiterates the reasoning of the authorities below. 6. I find that the adjudicating authority has presumed the involvement of the appellants in the importation of HDPE on the sole ground that they have not taken enough precautions to verify the bona fides of the importer. However, there is no direct evidence on record to show the involvement of the said two appellants who were merely acting .....

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