1987 (7) TMI 306

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.... of a common impugned order, they are taken up together and disposed of by a single order. 3. Proceedings were instituted against the respondents herein by the Central Excise authorities on the ground that on 25-1-1986 at the Madras Central Railway Station the authorities recovered from the possession of each of the respondents 10 gold biscuits with foreign markings. The respondents gave confessional statements before the authorities immediately after the seizure of the gold biscuits with foreign markings that the contraband gold biscuits were respectively entrusted to them by one Choksi under whom respondents were employed. The Collector of Central Excise in adjudication confiscated the gold biscuits absolutely and imposed a penalty of Rs....

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....egard. To a further query as to whether the respondents were prosecuted before a criminal court in connection with the transport of contraband gold, the learned Senior D.R. submitted that he does not have any information in this regard either and would have to check up. Be that as it may, while we are strongly of the view that smuggling should be put down with a heavy hand and severe penalty should be meted out to persons who indulge in smuggling, we would like to observe that in the present case we cannot lose sight of the fact that the culpable role played by the respective respondents in the transport of the contraband gold is merely that of a carrier and carrier alone. The penalty that is imposable on the main offender cannot be imposed....