1999 (1) TMI 178

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....er]. -  The applicant has been imposed 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 statem....

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.... that there is a corroboration to the statement 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....

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....t is based upon not on the direct knowledge of the driver but on hear-say. Further the items recovered from the residence of Shri Chittaranjan Saha are not of the type which conclusively connect the applicant with the seized goods. Presence of VCP connecting cord and VCP manual in the residential premises of any person does not reflect upon the involvement of that person in the smuggling activitie....