1998 (8) TMI 538

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.... present appeal filed by the Revenue, the   impugned order has set aside the penalty of Rs. 20,000/- imposed on the transporter by the original adjudicating authority (ii) the reasoning given by the Commissioner, Customs (Appeals) in the impugned order is as follows :- "I have gone through the facts and circumstances of the case and the submissions made both written and oral. I find t....

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....es the risk factor. 2. That in departmental adjudication which is a quasi-judicial proceedings the theory of probability applies and an offence is not required to be established with mathematical precision. 3. The facts and circumstances of the case amply suggest the strong probability of the transporter having the knowledge of the offending goods contained in the crates." 3.&em....