1999 (6) TMI 166

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....r]. -  For the reason recorded in the subsequent paragraphs I dispense with the condition of pre-deposit of penalty amount of Rs. 25,000/- and decide the appeal itself. 2. Penalty has been imposed upon the appellant who is a Khalasi of the truck from where contraband ball bearings worth Rs. 10,20,000/- were seized. In his on the spot statement the appellant deposed that he was awar....

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....his plea the Commissioner has imposed penalty of Rs. 25,000/- on the appellant. 3. Shri K.P. Dey, ld. Advocate appearing on behalf of the Khalasi submitted that the statement is in favour of the appellant inasmuch as he has disclosed therein that he was not aware of the smuggled nature of the ball bearings. As regards the receipt of money, he submitted that in any case Khalasi was to get s....

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.... the truck the appellant had committed the offence punishable under the Customs Act. As such he submits that the penalty has been rightly imposed on the appellant. 5. I have considered the submissions of both the sides and have gone through the impugned order. The appellant's statement has been made the basis for imposing penalty upon him. However, the perusal of the statement as reproduce....