1996 (12) TMI 216

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....JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The first appellant was a partner, and the second Assistant Manager, of M/s. Delux Roadways. On information received, the Customs authorities seized from its office at Bombay 15 packages which were found to contain wrist watch movements and watches valued at Rs. 46 lakhs approximately. These goods have not been claimed, and hav....

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....ental representative argues emphatically that these penalties are sustainable for its reasons which the Collector has cited in his order, we find that there are a number of points in favour of the appellants. These are that as persons concerned with running a transport company they could not be expected to know, or be aware of, the contents of each of the hundreds of packages which must have passe....