1998 (9) TMI 188

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...., JDR, for the Respodent. [Order per : Gowri Shankar, Member (T)]. - Appeal taken up for disposal with consent of both sides after waiving deposit. 2. This appeal is against the order of Commissioner of Customs imposing penalty of Rs. 5.00 lakhs under Section 112 of the Act on the appellant. 3. We have heard both sides. 4. The appellant was Bosun of the ship "M.V. Sin....

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.... in charge of the ship's stores would perhaps be the person most likely to keep the grease drum in the stores. This fact however, alone is entirely insufficient to impose the penalty. It has not been shown that the gold was in fact kept in any of the drums when it was in the custody of the other or indeed, that it was, throughout the voyage, kept in that drum, or that the drum was kept accessible ....