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1999 (1) TMI 178

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....osed with a personal penalty of Rs. 50,000/-. The facts of the case are that 29 pcs. of VCP of foreign origin were recovered from one car which was intercepted by the Police on 17-6-1993 near border. The statement of the driver was recorded by the Customs Officer and it was revealed by him that the car belonged to one Shri Tapan Bairagi. In the said statement he stated that Shri Tapan Bairagi had ....

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....ent of the driver inasmuch as VCP connecting cord, VCP manual, Bank pass book of the driver and the letter written by the driver has been recovered from the residence of the applicant showing his connection with the smuggling of the goods. On similar ground, his appeal has been rejected by the Commissioner (Appeals). 3. I have heard Shri K.P. Dey, ld. Advocate and Shri T. Premkumar, ld. SDR.....