TaxTMI 
TaxTMI 
2002 (4) TMI 778
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....R, for the Respondent. [Order]. - The Appellant was issued a show cause notice alleging as follows as regards his role - Shri Hamir Sajan Ahir of village Kenedi residing at 9, Patel Colony, Jamnagar has indulged in landing, acquiring, possessing, keeping, removing, harbouring, transporting, concealing 31 packages of Computer parts and 250 slabs of silver imported illicitly into Indi....
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....considering the material on record concluded the role of the present appellant as follows : Further though H.S. Ahir has denied his involvement in the instant case of smuggling vide his statement dtd. 10-11-93, he has confessed his involvement in other customs seizure cases and has admitted that he was detained under COFEPOSA in 1986. 3. And thereafter came to a conclusion that since th....
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....ng him liable for penalty in the present case. They could be consideration for quantum only. Penalty under Section 112 have to be arrived at, after determining the acts if any, of having handled, with prior knowledge, these goods in the case in question were smuggled and were liable for confiscation. The mere fact that the person past conduct is suspect and dubious can not be a cause of imposition....