2001 (7) TMI 412

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....or the Respondent. [Order]. - The appellant filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals). 2. The brief facts of the case are that on 15-12-1996, the Officers of DRI intercepted a Maruti Van and from the search of the Maruti Van the silk yarn of Chinese origin valued at Rs. 3 lakhs were taken into possession as there was no evidence of lawful impo....

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....ot claiming the goods nor challenging the confiscation of the Maruti Van. He is only concerned with penalty of Rs. 30,000/-. His submission is that there is no evidence on record to show that the appellant was concerned with the goods nor the goods loaded under his instruction. He submits that the appellant was the owner of the travelling agency and he sent the Van to Rajkumar who was earlier usin....