TaxTMI 
TaxTMI 
TaxTMI 
1996 (6) TMI 187
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....en K. Dhar, Member (T)]. - This appeal is directed against the order-in-original No. 15/TVS/93 dated 16-2-1993 of Collector of Customs, New Delhi. 2.  Issue involved, relates to liability to confiscatioon of a tempo alleged to have transported Mandrax tablets hidden in packages containing textiles. 3.  Arguing for the appellants, the Learned Advocate submits that the appellants ....
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....lf was informed by Shri Harish Kumar, his driver, about what had happened. Therefore, he himself rushed to the custom to confirm the version of his driver and to this effect he gave a statement also. Neither he nor his driver were in any case concerned with the goods nor had they any knowledge that contraband goods were hidden in textile packages. The very fact that no notice was issued to the dri....
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.... of the Customs Act, nor could any penalty be imposed under Section 112 of the Customs Act. 4.  We have heard both sides. The Collector in his order himself has recorded that it could not be established conclusively that Shri Suresh Chand had any concern with the Mandrax Tablets. The only ground he holds against the appellant is that he should have ensured the antecedents and contents of the....