1998 (9) TMI 315

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Respondent. [Order per : G.R. Sharma, Member (T)]. -  By the impugned order, the Commissioner of Customs imposed a penalty of Rs. 50,000/- on Shri Rakesh Kumar Sharma. Being aggrieved by this order, the appellant has filed the captioned appeal. 2. The facts of the case briefly stated are that on 10-2-1994, the Officers of Customs (Preventive) intercepted six parcels lying in ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....goods from Delhi to Mumbai. The Commissioner while adjudicating the case observed in para 28 that "Mr. Rakesh Kumar Sharma of M/s. State Cargo Services, 49 Parda Bagh, Shantivan Marg, Daryaganj, Delhi has also abetted in transportation of smuggled goods. His plea that he is innocent about the contents of the parcels is not tenable which is evident from the fact that this is contrary to the normal ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mbai; that the appellant did not know the contents of the packages as there was no requirement of declaration about the contents of the goods; that there was no means available to the appellant to know the contents or to know their smuggled nature; that Shri Mukesh Khandelwal did not implicate Shri Ramesh Kumar Sharma. Ld. Counsel submits that nothing has been brought on record by the department t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....efore, the onus was on him to prove that the goods were legitimately procured. He submits that the order imposing penalty is sustainable in law. 6. Heard the submissions of both sides. We find that Shri Rakesh Kumar in his statement stated that the goods were meant for Shri Mukesh Khandelwal. Shri Mukesh Khandelwal was the person identified he did not implicate Sh. Rakesh Kumar. Shri Rakes....