2003 (10) TMI 418

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....(b) of the Customs Act. 2. The appellants no. 1 is a company engaged in the transportation of the goods as carriers, while the appellants No. 2 is a Manager of the company. On receipt of specific information, search was carried out at the office-cum-godown of the appellants' company and as a result thereof, the Officers of the New Customs House effected recovery of foreign origin ball bearings, detailed in the show cause notice. At the time of search, appellants No. 2 was present and he produced GRs and invoices which accompanied the ball bearings at the time of receipt at their godown from Bombay. But on verification, the addresses of the consignees of the goods were found to be incomplete and fictitious. No document regarding the ....

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.... and gone through the record. We find from the record that the appellants have been penalized for the simple reason that the ball bearings of foreign origin were found from their godown and for which they did not possess any valid document showing their valid import from a foreign country. But, in our view, this circumstance itself was not enough for invoking the provisions of Section 112(a) & (b) against them. The appellant No. 1 is a common carrier engaged in the transportation of the goods from one place to another. They have got their one office at Bombay. These goods were got booked from Bombay by various consignors at the Bombay office of the company, appellants No. 1, for transportation to Delhi. The details of those consignors had b....