2002 (4) TMI 771

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.... for the Respondent. [Order]. - After dispensing with the condition of pre-deposit of penalty amount of Rs. 10,000/- (Rupees ten thousand). I take up the appeal itself with the consent of both the sides inasmuch as the issue lies in a narrow compass. 2. The appellant is a cargo courier agent and undertakes the booking of the transportation of the goods from various persons and furthe....

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....osition of penalty upon the appellant. Nobody claimed the ownership of the goods during adjudication. The same stands confiscated absolutely by the orders of the authorities below. Penalty of Rs. 30,000/- (Rupees thirty thousand) was imposed upon the appellant by the original adjudicating authority which was further reduced to Rs. 10,000/-(Rupees ten thousand) by Commissioner (Appeals). 4.&emsp....