TaxTMI 
TaxTMI 
1997 (10) TMI 177
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....ni, Member (T)]. - This is an appeal filed by the Commissioner of Customs, Sahar International Airport, Mumbai on a direction dated 10-2-1992 from the Central Board of Excise & Customs, under Section 129D(1) of the Customs Act, 1962. The appeal is against the adjudication order passed by the Commissioner of Customs, Sahar International Airport, Mumbai, relating to the seizure of 8 kg. of he....
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....hamedbhai telephoned him and instructed him to meet him at the place in Mohamed Ali Road where he gave him a suit case asking him to deliver it to Kader Shaikh Ahmed. Imran, the respondent herein, further stated that he asked Mohamedbhai about the contents and was told that it contained brown powder in false sides. Thereafter Imran Ahmed Shaikh handed over the said suit-case to Kadar Syed Ahmed fr....
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.... does not show that the respondent has knowledge that the suit-case contained narcotics and that he had knowingly aided and abetted the carrier. The ld. SDR refers to the statement of the respondent himself indicating that he had asked and was told by Mohamedbhai while collecting the suit-case that it contained brown powder in false bottom side. There was also a statement of the carrier mentioning....
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.... the consideration which weighed with the adjudicating authority in dropping the charges against the respondent is the fact that his mother Harja Begum could also have been proceeded against on the basis of the evidence on recorded with reference to the same offence, but she was not even charged in the show cause notice. The respondent's situation vis-a-vis the offence and the evidence on record w....