2002 (2) TMI 1182

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....rder]. -  The appellant is challenging the penalty of Rs. 10,000/- (rupees ten thousand) imposed upon him by the authorities below. The said penalty has been imposed based upon the statement of the driver of a Maruti Van which was found to be loaded with silk yarn and other miscellaneous goods of foreign origin. The said statement is to the effect that the real owner of the goods was Shri ....