2000 (8) TMI 404

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....hri V.K. Dahiya, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The appeal is against the order of the Collector imposing a composite penalty on the appellant under Sections 112 and 114 of the Act of Rs. 10 lakhs. In his order the Collector finds that the appellant had conspired with other persons to export to London a consignment of hashish concealed in consignment of m....

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....le to penalty. 3. We are unable to accept the attempt made by the departmental representative to persuade us to consider the term 'attempt' in so broad a manner as to include the acts performed by the appellant. From the narration that we had indicated it does not appear that the appellant was directly concerned with the procurement of hashish although he was present at meeting where the s....

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.... died or have been incapacitated or the conspirators might have quarrelled and fallen off resulting in abandoning the plan. Various events in short could have occurred resulting in the plan to export being aborted. None of the persons even signed shipping documents or had taken any steps to transport the goods to the airport for onward transmission abroad and as we have noted the appellant does no....