TaxTMI 
TaxTMI 
2000 (1) TMI 508
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....Order]. - Appellants, M/s. Panchdeo Singh filed this appeal against the order-in-original passed by the Commissioner of Custom vide which a penalty of Rs. one lakh was imposed under Section 112(b) of the Customs Act, 1962. 2. Brief facts of the case are that on 26-3-1998, the officers of the Custom Deptt. found a truck bearing No. UP-80/G/9378 standing on the road in front of a pe....
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....er adjudication, the adjudicating authority imposed a penalty of Rs. one lakh on the appellant. The contention of the appellant is that the penalty was imposed on the appellant only on the basis of assumption and statement of his brother Shri Pappu Singh which was recorded under duress to implicate the appellant. 3. The contention of the appellant is that he has no connection with the seiz....
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....R reiterated the findings of the adjudicating authority. 5. Heard both sides. In this case, 300 kg. of silk yarn of third country origin was seized from truck at the time of search, there was nobody present with the truck. During the search, the visiting card of the appellant was also recovered from the truck. Thereafter, the appellant was summoned many a times by the Customs authoritie....
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.... of Shri Panchdeo Singh and recovered one cash book and seven slips showing details of sale-purchase of smuggled raw silk yarn of third country origin. In his statement before the officers of DRI, Varanasi, on 11-4-1998, Shri Pappu Singh, brother of Shri Panchdeo Singh disclosed that his brother Shri Panchdeo Singh was involved in the selling of raw-silk yarn of third country origin and that the r....