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Levy of Personal Penalty on the Director of the company and Drivers of the trucks (transporters) - Penalties u/r 26 of CER - Abetment - Clandestine removal - gutka - The Tribunal found that the appellant was indeed a "dummy director" with no active role in the company's operations. Considering his resignation well before the period of dispute and the lack of evidence implicating him in the evasion of duty, the Tribunal set aside the penalty imposed on him. - However regarding the penalty on Drivers: the Tribunal upheld the penalties imposed on the transporters despite their arguments. It noted that even though some of the transporters were semi-literate, they were aware of the requirement to carry proper documentation for transporting goods. Therefore, the penalties imposed on them were upheld.
Levy of Personal Penalty on the Director of the company and Drivers of the trucks (transporters) - Penalties u/r 26 of CER - Abetment - Clandestine removal - gutka - The Tribunal found that the appellant was indeed a "dummy director" with no active role in the company's operations. Considering his resignation well before the period of dispute and the lack of evidence implicating him in the evasion of duty, the Tribunal set aside the penalty imposed on him. - However regarding the penalty on Drivers: the Tribunal upheld the penalties imposed on the transporters despite their arguments. It noted that even though some of the transporters were semi-literate, they were aware of the requirement to carry proper documentation for transporting goods. Therefore, the penalties imposed on them were upheld.
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