1999 (6) TMI 86

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....the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The appellants herein are aggrieved by the order of the Commissioner of Customs, New Delhi who has inter-alia confiscated tempo Nos. DDL 3701, DBL 2035 and DDL 5031 driven by them on 5-2-1994 on the ground that the vehicles were carrying contraband goods such as air-conditioners, microwave ovens, colour TVs and movie cameras, al....

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....arried by them. Balraj has stated that his tempo was hired by one Sanjeev Sarin on payment of Rs. 175/- for transporting household goods from one premises to another in Rohini and that he accordingly went along with Sanjiv Sarin who was driving a Maruti car and that after the goods were loaded in his tempo, Customs officers arrived there and the tempo with the goods along with other two tempos dri....

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....the confiscation of the three tempos. 4. Penalty has been imposed upon these 3 appellants under Section 112 of the Customs Act; however, Section 112(a) will apply only in the case of omission or commission rendering goods liable to confiscation under Section 111 or abetment of such omission or commission, while the appellants herein cannot be held to have done or omitted to do anything so ....