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of <h1>Tribunal overturns penalty on Rakesh Kumar for abetting in smuggling due to lack of evidence</h1> The Tribunal set aside the penalty imposed on Shri Rakesh Kumar by the Commissioner of Customs for abetting in the transportation of smuggled goods. The ... Penalty Issues: Imposition of penalty by the Commissioner of Customs on Shri Rakesh Kumar Sharma for abetting in transportation of smuggled goods.In this case, the Commissioner of Customs imposed a penalty of Rs. 50,000 on Shri Rakesh Kumar Sharma for his alleged involvement in the transportation of smuggled goods. The facts of the case revealed that officers intercepted parcels containing floppy disc drives, and as neither Shri Rakesh Kumar nor another individual could provide evidence of legal importation, the goods were seized. The Commissioner concluded that Shri Rakesh Kumar abetted in the transportation of smuggled goods based on his association with the sender and the lack of proper documentation. The appellant challenged this decision, arguing that he was unaware of the contents of the packages and had no means to verify their nature. The appellant's counsel contended that there was no evidence to support the claim of normal trade practice and that Shri Rakesh Kumar had no knowledge or role in the smuggling activity. On the other hand, the department argued that as the goods were found in Shri Rakesh Kumar's possession, he had the onus to prove their legitimate procurement, justifying the penalty.Upon review, the Tribunal noted that Shri Rakesh Kumar denied knowledge of the package contents and that the sender did not implicate him. The Tribunal also observed that there was no concrete evidence presented to establish the normal trade practice regarding declaration of package contents. Citing a previous tribunal decision, the Tribunal emphasized that the penalty should not be imposed solely based on the carrier's role. Considering the lack of substantial evidence and the overall circumstances, the Tribunal set aside the penalty imposed on Shri Rakesh Kumar, ruling in favor of the appellant.
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