1998 (7) TMI 361

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....A.R.S. Kumar, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  These two appeals are against the order of the Additional Collector imposing penalty of Rs. 2,000/- imposed on Velji P Sons (Appeal C/119/90) and Rs. 1,000/- on Bhavan Jiva Bhardia (Appeal C/118/90). This appellant was a godown keeper of the first appellant. 2. Penalties have been imposed because ....

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....ontended that the other appellant was only a godown keeper and acted on the direction of his employer. 5. According to the version of the representative of the CHA the total number of consignments of almonds and dates that were cleared through Porbandhar at the relevant did not exceed 30 per year. This appellant was not in the position of an ordinary person who is not expected to know Cust....