TaxTMI 
TaxTMI 
1986 (8) TMI 259
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....or the Respondent. [Order per : S. Kalyanam, Member (J)]. - This appeal is directed against the order of the Additional Collector of Central Excise and Customs, Tiruchirappalli dated 23-5-1985 imposing a penalty of Rs. 5,000/- on the appellant under Section 114 of the Customs Act, 1962 (hereinafter referred to as the 'Act'). 2. On 29-8-1984 at about 21.30 hours the Inspector of Central Ex....
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....mpugned order now appealed against. 3. Shri Jeevarathnam, the learned counsel for the appellant submits that there is absolutely no evidence at all on record against the appellant connecting him with the goods in question and the adjudicating authority has imposed a penalty on the appellant under the impugned order only on the ground that the appellant was the owner of the vehicle in questio....
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....;Under Section 114 of the Act penalty can be imposed on a person who in relation to any goods, does or omits to do any act which act or omission would render such goods liable to confiscation under Section 113, or abets the doing or omission of such an act. In the instant case as rightly contended by the learned counsel for the appellant, penalty has been imposed on the appellant only on the groun....