1999 (10) TMI 136

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....has been imposed upon M/s. Jain Roadways which is being challenged by them. 2. I have heard Shri N. Mookherjee, ld. Adv. and Shri R.K. Roy, ld. JDR. 3. Vide the impugned order penalty has been imposed on the applicants on the ground that Chinese raw silk yarn of smuggled character was found loaded in the truck which was arranged by M/s. Jain Roadways who are the transporters. I find th....

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..... Jain Roadways were handed over to the owner of the truck in question after deducting his commission. It was only subsequently after the truck had started after loading the wires from Hindusthan Wires Ltd. when the contraband might have been loaded in the said truck. 4. M/s. Jain Roadways in their reply to the show cause notice submitted that they were not involved in loading of the goods i....