2001 (12) TMI 597

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.... [Order]. -  This is an appeal against imposition of penalty of Rs. 50,000/-. 2. The brief facts of the facts are that the customs officers intercepted a truck on 15-1-93. On search of the truck, the goods of foreign origin, namely, synthetic yarn, a floppy disk and great wall numbering machines valued at Rs. 14,60,000/- were found and seized. In the statement of the driver, it wa....

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....ne numbers and name, etc., were correctly given. He submits that the driver's statement cannot be relied upon inasmuch as the driver was not to deliver these goods at Delhi whereas the appellant was based in Delhi. Ld. Counsel submits that the appellants had denied the allegation against him; that the appellant has not claimed the goods. Ld. Counsel also submits that the goods had not reached the ....

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....der imposing penalty may be set aside and the appeal may be allowed. 4. Shri V.K. Verma, ld. JDR appearing for the respondent Commissioner submits that the fact remains that the goods were of foreign origin; that the name of the appellant and his telephone numbers were written in the diary where the goods were to be carried; that the transport of the goods upto Kanpur by the driver who had....

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....d by the two telephone numbers given in the diary recovered from the truck. I note that the contention of the ld. Counsel for the appellant was that since the goods had not reached the appellant, the penalty should not be imposed on him. I note that this contention of the appellant in the present case is not applicable inasmuch as it is not only the statement of the driver but its diary indicating....