TaxTMI 
TaxTMI 
1990 (11) TMI 292
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.... T.P. Nambiar, Member (J).]. - The appellant filed this appeal against the adjudication order No. 77-Cus/82 dated 30-10-1982 passed by the Additional Collector of Customs, DMB, Muzaffarpur. In terms of that order the vehicle belonging to the appellant bearing No. BRP 4634 was confiscated and he was allowed to redeem it on payment of redemption fine of Rs. 14,000/-. He was imposed with a penalty o....
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....n front of the house of one Shri Verma when it was stolen and a FIR was lodged with the jurisdictional police. He also contended that the show cause notice indicated that the appellant is liable for penalty under Section 117 of the Customs Act and therefore, the imposition of penalty under Section 112 of the Custom Act is illegal. 4. Shri B.B. Sarkar, learned JDR, contended that the story of the ....
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....ttedly carrying Nepali Ganja, and, therefore, the vehicle is rightly confiscated under Section 115(2). 6. As far as the penalty is concerned, the false statement by the appellant along with the fact that the vehicle was found carrying Ganja is a strong evidence against the appellant to conclude that he had abetted the above-said offence. But the show cause notice was issued to the appellant askin....